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

Required:
Prepare the cash flows from operating activities section of the 2015 statement of cash flows using the indirect method.

Income Statement Selected Balance Sheet Accounts 2015 2014 Sales Revenue Expenses: $2.060 $ 82 $ 60 380 450 200 210 Salaries andWages Payable 29 20 20 60 2 10 14 5 Inventory Accounts Receivable Accounts Payable Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 900 200 500 250 80 60 50 s 20 Utilities Payable Prepaid Rent Prepaid Insurance Net Income