The income statement and selected balance sheet information for Hamburger Heaven for the year ended December 31, 2013, are presented below.

Required:
Prepare the cash flows from operating activities section of the 2013 statement of cash flows using the direct method?

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Income Statement Selected Balance Sheet Accounts 2013 2012 60 210 Sales Revenue $2,060 Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Merchandise Inventory 82 Accounts Receivable Accounts Payable Salaries Payable Utilities Payable Prepaid Rent Prepaid Insurance 200 500 250 380 200 29 20 20 10 14 50 $ 20 Net Income