Use the following information from Birch Company's balance sheets: Dec. 31, 2018 Dec. 31, 2017 Accounts Receivable $13,200 $15,900 Prepaid Insurance 4,500 3,700 Accounts Payable 9,200 7,900 Accured Liabilities 2,700 3,500 Determine net cash flows from operating activities (indirect method), assuming net income for 2018 of $128,000