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	$	24,100		$	16,500
Merchandise Inventory		33,000			36,300
Prepaid Rent		2,300			0
Accounts Payable		18,800			24,400
Salaries and Wages Payable		4,600			6,900

Income Statement
Sales Revenue	$	495,000
Expenses:
Cost of Goods Sold		284,000
Depreciation Expense		33,000
Salaries Expense		49,500
Rent Expense		19,800
Insurance Expense		19,800
Interest Expense		18,150
Utilities Expense		16,500
Net Income	$	54,250

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.)