The income statement and selected balance sheet information for Calendars Incorporated for the year ended December 31 are presented below. $ 70,000 Income Statement Sales Revenue Expenses : Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 32,000 15, 200 9,200 1,700 900 800 600 9,600 Selected Balance Sheet Accounts Ending Balances Inventory $ 445 Accounts Receivable 1,400 Accounts Payable 1,380 Salaries and Wages Payable 630 Utilities Payable 100 Prepaid Rent 80 Prepaid Insurance 70 Beginning Balances $ 520 1,180 1,660 340 0 100 90 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.) CALENDARS INCORPORATED Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: 0 Net Cash Provided by Operating Activities $ 0