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: $$\begin{array} { l r } \text { Net income } & \$ 199,000 \\\text { Beginning accounts receivable } & 22,000 \\\text { Ending accounts receivable } & 29,000 \\\text { Beginning prepaid insurance } & 5,000 \\\text { Ending prepaid insurance } & 2,000 \\\text { Beginning accounts payable } & 15,000 \\\text { Ending accounts payable } & 14,000 \\\text { Depreciation expense } & 50,000 \\\text { Amortization of intangible asset } & 6,000 \\\text { Dividends declared and paid } & 11,000\end{array}$$