The income statement and selected balance sheet information for Calendars Incorporated for the year ended December 31 are presented below.

Income Statement
Sales Revenue	$ 86,000
Expenses:
Cost of Goods Sold	40,000
Depreciation Expense	16,800
Salaries and Wages Expense	10,800
Rent Expense	3,300
Insurance Expense	1,700
Interest Expense	1,600
Utilities Expense	1,400
Net Income	$ 10,400

Selected Balance Sheet Accounts
	Ending Balances	Beginning Balances
Inventory	$ 445	$ 520
Accounts Receivable	2,200	1,820
Accounts Payable	1,280	1,460
Salaries and Wages Payable	530	290
Utilities Payable	120	0
Prepaid Rent	70	110
Prepaid Insurance	60	70

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:
Changes in Current Assets and Current Liabilities
		0
		$0