Sheridan Company had net income of $$204,000$ in $2020.$ Depreciation expense for the year is $$51,800.$ During the year, Accounts Receivable increased $$9,800$ and Prepaid Expenses decreased $$2,800.$ The company also sold equipment at a loss of $$4,800.$

Calculate net cash flows from operating activities using the indirect method.

Net cash flows from operating activities