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	$	26,900		$	18,500
Merchandise Inventory		37,000			40,700
Prepaid Rent		2,700			0
Accounts Payable		21,200			27,600
Salaries and Wages Payable		5,400			8,100

Income Statement
Sales Revenue	$	555,000
Expenses:
Cost of Goods Sold		316,000
Depreciation Expense		37,000
Salaries Expense		55,500
Rent Expense		22,200
Insurance Expense		22,200
Interest Expense		20,350
Utilities Expense		18,500
Net Income	$	63,250

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Enter any deductions and cash outflows as a negative value.)