Shallow Waters Company was started several years ago by two diving instructors. The company's comparative balance sheets and income statement are presented below, along with additional information.

Current YearPrior Year Balance Sheet at December 31

Cash$3,800$4,200

Accounts receivable1,000800

Prepaid expenses130190

Equipment5000

$5,430$5,190

Wages payable$840$1,300

Contributed capital2,1001,500

Retained earnings2,4902,390$5,430$5,190

Income Statement for Current Year

Lessons revenue$38,450

Wages expense34,000

Other expenses4,350

Net income$100

Additional Data:

1. Prepaid expenses relate to rent paid in advance.
2. Other expenses were paid in cash.
3. Purchased equipment for $500 cash at the end of the prior year to be used starting in current year.
4. An owner contributed capital by paying $600 cash in exchange for the company's stock.

I need help knowing how to prepare the statement of cash flows for the year ended December 31, current year, using the indirect method, and how to list cash outflows as negative amounts.