A cоmpаny repоrted net incоme for the yeаr in the аmount of $420,000. The company's financial statements also included the following: Increase in accounts receivable $ 77,000 Decrease in inventory 69,000 Increase in accounts payable 220,000 Depreciation expense 101,000 Gain on sale of land 143,000 What is net cash flows from operating activities under the indirect method?