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 Merchandise Inventory Prepaid Rent Accounts Payable Salaries and Wages Payable $ 16,400 $11,000 24,200 0 15,600 3,600 22,000 1,200 12,200 2,400 Income Statement $330,000 Sales Revenue Expenses Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 196,000 22,000 33,000 13,200 13,200 12,100 11,000 Net Income $ 29,500 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.)