Use the following income statement and information about changes in non-cash current assets and current liabilities to present the cash flows from operating activities using the indirect method: (List any loss, cash outflow or deduction in cash as negative amounts.)

Eyelashes and More Co.
Income Statement
For Year Ended May 31, 2023
Sales				$	2,640
Cost of goods sold					1,334
Gross profit				$	1,306
Operating expenses:
Depreciation expense	$	209
Other expenses		1,050
Total operating expenses					1,259
Loss on sale of long-term investment					84
Profit (loss) from operations				$	(37	)
Income tax expense					0
Profit (loss)				$	(37	)

Changes in current asset and current liability accounts during the year were as follows:

Accounts receivable	$	111	decrease
Inventory		45	increase
Prepaid insurance		7	increase
Accounts payable		35	increase
Accrued liabilities		18	decrease