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

	20X1		20X0
Net Income	$250,000
Accounts receivable	22,000		25,000
Prepaid expenses	3,000		5,000
Accounts payable	14,000		15,000
Depreciation expense	51,000
Amortization expense (Patent)	4,000
Dividends declared and paid	11,000

$