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. $1,720 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 820 120 420 170 72 $ 24 Selected Balance Sheet Accounts Current Year Inventory $ 66 Accounts Receivable 340 Accounts Payable Salaries/Wages Payable Utilities Payable Prepaid Rent Prepaid Insurance Prior Year $ 52 370 240 unin N Required: Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. TIP: Cor cost of goods sold to cash paid to suppliers by adding the increase in inventory and adding the decrease in accounts pa (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. HAMBURGER HEAVEN Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Cash Payments for Rent Cash Payments for Salaries and Wages Cash Payments for Insurance Cash Payments for Utilities Cash Payments to Suppliers Cash Receipts from Customers Cash Payments for Interest OOOOO (52)