Hamburger Heaven's Income statement for the current year and selected balance sheet data for the current and prior years ended December 31 are presented below. Income statement Sales Revenue $2,110 Expenses: Cost of Goods sold 910 Depreciation Expense 210 Salaries and Wages Expense Rent Expense 260 Insurance Expense Interest Expense 61 Utilities Expense Net Income $ 27 512 81 51 $ Selected Balance Sheet Accounts Current Year Inventory 84 Accounts Receivable 385 Accounts Payable 205 salaries/Wages Payable 31 Utilities Payable 21 Prepaid Rent 3 Prepaid Insurance 15 Prior Year $ 61 460 22e 21 62 12 7 TIP: Prepaid Rent decreased 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 the current year. Required: Prepare the cash flows from operating activities section of the statement of cash flows using the Indirect method. (Amounts to be deducted should be Indicated with a minus sign.) HAMBURGER HEAVEN Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Total Adjustments 0 S 0