Using the indirect method, calculate the amount of cash flows from operating activities from the following data.

Net income		$199,000
Beginning accounts receivable		22,000
Ending accounts receivable		29,000
Beginning prepaid insurance		5,000
Ending prepaid insurance		2,000
Beginning accounts payable		15,000
Ending accounts payable		14,000
Depreciation expense		50,000
Amortization of intangible asset		6,000
Dividends declared and paid		11,000

Cash flows from operating activities?