The Income statement and selected balance sheet Information for Calendars Incorporated for the year ended December 31 are presented below. Income statement Sales Revenue $ 69,000 Expenses: Cost of Goods Sold 31,500 Depreciation Expense 15,180 Salaries and Wages Expense 9,100 Rent Expense 1,600 Insurance Expense 850 Interest Expense 750 Utilities Expense 550 Net Income $ 9,550 Selected Balance Sheet Accounts Ending Balances Inventory $ 450 Accounts Receivable 1,350 Accounts Payable 1,390 Salaries and Wages Payable 640 Utilities Payable 110 Prepaid Rent 90 Prepaid Insurance 65 Beginning Balances $ 530 1,140 1,680 345 12e 80 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the Indirect method. (Amounts to be deducted should be indicated by a minus slgn.) Required: Prepare the cash flows from operating activities section of the statement of cash flows using the Indirect method. (Amounts to be deducted should be Indicated by a minus sign.) CALENDARS INCORPORATED Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: 0 S 0