The net income reported on the income statement for the current year was $190,000. Depreciation recorded on fixed assets and amortization of patents for the year were $50,000 and $4,000, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows:

	End	Beginning
Cash	$ 51,000	$ 63,000
Accounts receivable	117,000	111,000
Inventories	108,000	99,000
Prepaid expenses	2,200	4,100
Accounts payable (merchandise creditors)	68,000	76,000

What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?