Use the following information from Albuquerque Company's financial statements to determine operating net cash flows using the indirect method. Net income $292,767 Change in accumulated depreciation (no sale of depreciable assets this year) $48,013 Loss on sale of company truck $1,571 What adjustment(s) should be made to reconcile net income to net cash flows from operating activities using the indirect method, considering the following balances in current assets? Accounts receivable, beginning of year $18,474 Accounts receivable, end of year $25,161 Prepaid insurance, beginning of year $14,079 Prepaid insurance, end of year $8,249