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 19,200$13,000 28,600 Accounts Receivable Merchandise Inventory Prepaid Rent Accounts Payable Salaries and Wages Payable 26,000 1,600 14,600 18,800 4,800 3,20 Income Statement Sales Revenue Expenses: $390,000 Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 228,000 26,000 39,000 15,600 15,600 14,300 13,000 Net Income 38,500 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.) FOUNTAINHEAD CORPORATION Cash Flows from Operating Activities Adjustments to reconcile net income to net cash provided by operating activities Changes in current assets and current liabilities