The income statement and selected balance sheet information for Hamburger Heaven for the year ended December 31, 2017, are presented below.

Income StatementSales Revenue...............................................$2,060Expenses:Cost of Goods Sold............................................900Depreciation Expense.......................................200Salaries Expense................................................500Rent Expense......................................................250Insurance Expense...............................................80Interest Expense..................................................60Utilities Expense...................................................50Net Income........................................................$ 20

TIP: Prepaid Rent decreased in 2017 because the amount taken out of Prepaid Rent (and subtracted from net income as Rent Expense) was more than the amount paid for rent in cash during 2017.

Required:

Prepare the cash flows from operating activities section of the 2017 statement of cash flows using the indirect method.

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Selected Balance Sheet Accounts 2016 2017 $ 82 $ 60 Merchandise Inventory 380 Accounts Receivable 450 210 200 Accounts Payable Salaries Payable Utilities Payable 29 20 60 Prepaid Rent 2 10 Prepaid Insurance 14