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	$	18,500		$	12,500
Merchandise Inventory		25,000			27,500
Prepaid Rent		1,500			0
Accounts Payable		14,000			18,000
Salaries and Wages Payable		3,000			4,500

Income Statement
Sales Revenue	$	375,000
Expenses:
Cost of Goods Sold		220,000
Depreciation Expense		25,000
Salaries Expense		37,500
Rent Expense		15,000
Insurance Expense		15,000
Interest Expense		13,750
Utilities Expense		12,500
Net Income	$	36,250

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.)