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. 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 direct method. TIP: Convert the cost of goods sold to cash paid to suppliers by adding the increase in inventory and adding the decrease in accounts payable. (Amounts to be deducted should be indicated with a minus sign.) \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ HAMBURGER HEAVEN } \\ \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (Partial) } \\ \hline For the Year Ended December 31 \\ \hline Cash Flows from Operating Activities: & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}