Use the following information from Birch Company's balance sheets: Dec. 31, 2018 Dec. 31, 2017 Accounts Receivable $13,100 $15,500 Prepaid Insurance 4,300 3,600 Accounts Payable 9,300 8,400 Accured Liabilities 2,700 3,200 Determine net cash flows from operating activities (indirect method), assuming net income for 2018 of $127,000