Hamburger Heaven's income statement for the current year and selected balance sheet data for the current and prior years ended December 31 are presented below. Income Statement Sales Revenue $1,640 Expenses: Cost of Goods Sold 800 Depreciation Expense Salaries and Wages Expense 400 Rent Expense 150 Insurance Expense Interest Expense 50 Utilities Expense Net Income $ 30 100 70 40 Prior Year $s 350 Selected Balance Sheet Accounts Current Year Inventory $62 Accounts Receivable 330 Accounts Payable 200 Salaries/Wages Payable 49 Utilities Payable 15 Prepaid Rent 4 Prepaid Insurance 210 30 . 11 6 TIP: Prepaid Rent decreased 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 the current year, 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 with 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 with 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 Total Adjustments