Use the following information from Birch Companys balance sheets: Dec. 31, 2018 Dec. 31, 2017 Accounts Receivable $12,900 $15,600 Prepaid Insurance 4,200 3,200 Accounts Payable 9,400 8,500 Accured Liabilities 2,700 3,300 Determine net cash flows from operating activities (indirect method), assuming net income for 2018 of $123,000.--