The income statement and selected balance sheet information for Calendars Incorporated for the year ended December 31 are presented below. $ 75,000 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 34,500 15,700 9,700 2,200 1,150 1,050 850 $ 9,850 Selected Balance Sheet Accounts Ending Balances Inventory $ 445 Accounts Receivable 1,650 Accounts Payable 1,330 Salaries and Wages Payable 580 Utilities Payable 110 Prepaid Rent 90 Prepaid Insurance 65 Beginning Balances $ 520 1,380 1,560 315 0 120 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 sign.) 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 $ 0