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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.

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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. $ 1,890 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 860 160 460 210 76 $ 22 Selected Balance Sheet Accounts Current Year Inventory $ 74 Accounts Receivable 360 Accounts Payable 220 Salaries/Wages Payable Utilities Payable Prepaid Rent Prepaid Insurance Prior Year $ 56 410 250 24 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

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