Use the following information from Birch Company's balance sheets: Dec. 31, 2018 Dec. 31, 2017 Accounts Receivable $13,200 $15,700 Prepaid Insurance 4,200 3,500 Accounts Payable 9,200 8,300 Accured Liabilities 2,600 3,200 Determine net cash flows from operating activities (indirect method), assuming net income for 2018 of $123,000. 1,289,00 x