Use the following information from Birch Company's balance sheets: Dec. 31, 2018 Dec. 31, 2017 Accounts Receivable $13,300 $15,800 Prepaid Insurance 4,400 3,800 Accounts Payable 9,100 7,800 Accured Liabilities 2,800 3,300 Determine net cash flows from operating activities (Indirect method), assuming net income for 2018 of $123,000