Use the following information from Birch Company's balance sheets to determine net cash flows from operating activities using the indirect method, assuming net income for 2018 of $171,867. December 31. December 31. 2019 2018 Accounts Receivable $14.751 $19,612 Prepaid Insurance 2,571 1,565 5,342 3,612 Accounts Payable Accrued Liabilities 7.389 8,308