Selected balance sheet information and the income statement for Fountainhead Corporation for the current year are presented below. Selected Balance Sheet Accounts Prior Year Current Year Accounts Receivable $ 19,900 $ 13,500 Merchandise Inventory 27,000 29,700 Prepaid Rent 1,700 0 Accounts Payable 15,200 19,600 Salaries and Wages Payable 3,400 5,100 Income Statement Sales Revenue $ 405,000 Expenses: Cost of Goods Sold 236,000 Depreciation Expense 27,000 Salaries Expense 40,500 Rent Expense 16,200 Insurance Expense 16,200 Interest Expense 14,850 Utilities Expense 13,500 Net Income $ 40,750 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method.