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 $ 15,000 $ 10,000 Merchandise Inventory 20,000 22,000 Prepaid Rent 1,000 0 Accounts Payable 11,000 14,000 Salaries and Wages Payable 2,000 3,000 Income Statement Sales Revenue $ 300,000 Expenses: Cost of Goods Sold 180,000 Depreciation Expense 20,000 Salaries Expense 30,000 Rent Expense 12,000 Insurance Expense 12,000 Interest Expense 11,000 Utilities Expense 10,000 Net Income $ 25,000 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.)