S 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. Sales Revenue Expenses: Income Statement Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income $ 1,890 860 160 460 210 76 56 46 $ 22 Selected Balance Sheet Accounts Current Year Prior Year Inventory Accounts Receivable Accounts Payable Salaries and Wages Payable Utilities Payable $ 74 $ 56 360 410 220 250 37 24 24 52 4 13 11 6 Prepaid Rent Prepaid Insurance 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.) HAMBURGER HEAVEN Statement of Cash Flows (Partial) For the Year Ended December 31