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