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

Income Statement
Sales Revenue	$	79,000
Expenses:
Cost of Goods Sold		36,500
Depreciation Expense		16,100
Salaries and Wages Expense		10,100
Rent Expense		2,600
Insurance Expense		1,350
Interest Expense		1,250
Utilities Expense		1,050
Net Income	$	10,050

Selected Balance Sheet Accounts
	Ending Balances			Beginning Balances
Inventory	$	435		$	500
Accounts Receivable		1,850			1,540
Accounts Payable		1,210			1,320
Salaries and Wages Payable		460			255
Utilities Payable		110			0
Prepaid Rent		90			120
Prepaid Insurance		65			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.)