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

Net income		$195,000
Beginning accounts receivable		22,500
Ending accounts receivable		27,300
Beginning prepaid insurance		5,200
Ending prepaid insurance		2,700
Beginning accounts payable		18,000
Ending accounts payable		15,000
Depreciation expense		54,000
Amortization of intangible asset		7,600
Dividends declared and paid		11,000

Cash flows from operating activities

$Enter cash flows from operating activities in dollars