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. $2,460 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 990 290 599 348 89 69 59 33 $ Selected Balance Sheet Accounts Current Year Inventory $ 100 Accounts Receivable 425 Accounts Payable 228 Salaries/Wages Payable 47 Utilities Payable 16 Prepaid Rent 2 Prepaid Insurance 14 Prior Year $ 69 540 250 29 78 10 5 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