Using the Indirect Method, Calculate the Amount of Cash Flows

Using the indirect method, calculate the amount of cash flows from operating activities from the following data:
$$\begin{array} { | l | r | } \hline \text { Net Earnings } & \$ 275,000 \\\hline \text { Beginning trade receivables } & 43,000 \\\hline \text { Ending trade receivables } & 37,000 \\\hline \text { Beginning prepaid expenses } & 10,000 \\\hline \text { Ending prepaid expenses } & 3,000 \\\hline \text { Beginning trade payables } & 19,000 \\\hline \text { Ending trade payables } & 14,000 \\\hline \text { Depreciation expense } & 48,000 \\\hline \text { Dividends declared and paid } & 12,000 \\\hline\end{array}$$