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Question - The following are facts about the activities of Ziegler Company. Net Income was $79,660. Amortization of Premium on Bonds Payable, $9,950. Bonds Payable increased by $45,000 during the year. Prepaid Insurance decreased by $5,050. Accounts Payable decreased by $14,440. Cash Dividends Payable was $7,450 at the beginning of the year and $3,000 at the end of the year. No additional dividends were declared during the year. Fully depreciated equipment that had cost $27,800 was sold for $520. Based on these facts, what is the Cash Flows from Operating Activities amount?

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