The income statement and selected balance sheet information for Hamburger Heaven for the year ended December 31, 2015, are presented below.

Income Statement
Sales Revenue	$	2,060
Expenses:
Cost of Goods Sold		900
Depreciation Expense		200
Salaries and Wages Expense		500
Rent Expense		250
Insurance Expense		80
Interest Expense		60
Utilities Expense		50
Net Income	$	20

Selected Balance Sheet Accounts
	2015		2014
Inventory	$	82	$	60
Accounts Receivable		380		450
Accounts Payable		200		210
Salaries and Wages Payable		29		20
Utilities Payable		20		60
Prepaid Rent		2		10
Prepaid Insurance		14		5

TIP: Prepaid Rent decreased in 2015 because the amount taken out of Prepaid Rent (and subtracted from net income as Rent Expense) was more than the amount paid for rent in cash during 2015.

Required:

Prepare the cash flows from operating activities section of the 2015 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)