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

Income Statement
Sales Revenue	$ 78,000
Expenses:
Cost of Goods Sold	36,000
Depreciation Expense	16,000
Salaries and Wages Expense	10,000
Rent Expense	2,500
Insurance Expense	1,300
Interest Expense	1,200
Utilities Expense	1,000
Net Income	$ 10,000

Selected Balance Sheet Accounts
	Ending Balances	Beginning Balances
Inventory	$ 430	$ 490
Accounts Receivable	1,800	1,500
Accounts Payable	1,200	1,300
Salaries and Wages Payable	450	250
Utilities Payable	100	0
Prepaid Rent	80	100
Prepaid Insurance	70	90

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.)