The income statement and selected balance sheet Information for Hamburger Heaven for the year ended December 31 is presented below. Income Statement Sales Revenue $74,000 Expenses: Cost of Goods Sold 34,000 Depreciation Expense 15,600 Salaries and Wages 9,600 Expense Rent Expense 2,100 Insurance Expense 1,100 Interest Expense 1,000 Utilities Expense 800 Net Income $ 9,800 Selected Balance Sheet Accounts Ending Beginning Balances Balances Inventory $ 450 $ 530 Accounts Receivable 1,600 1,340 Accounts Payable 1,340 1.580 Salaries and Wages 590 320 Payable 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.) 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.) HAMBURGER HEAVEN 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