Hamburger Heavens 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	$	2,160
Expenses:
Cost of Goods Sold		920
Depreciation Expense		220
Salaries and Wages Expense		520
Rent Expense		270
Insurance Expense		82
Interest Expense		62
Utilities Expense		52
Net Income	$	34

Selected Balance Sheet Accounts
	Current Year			Prior Year
Inventory	$	86		$	62
Accounts Receivable		390			470
Accounts Payable		210			230
Salaries/Wages Payable		33			22
Utilities Payable		22			64
Prepaid Rent		4			11
Prepaid Insurance		13			6

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.)