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:

Changes in current asset and current liability accounts during the year were as follows:
Accounts receivable......................................... $135 decrease
Inventory ......................................................... 54 increases
Prepaid insurance ............................................. 6 increase
Accounts payable ............................................. 30 increase
Accrued liabilities ............................................. 15decrease

Kestrel Gold Inc. Income Statement For Year Ended May 31, 2014 Sales ... Cost of goods sold Gross profit.. Operating expenses $2,850 1,440 $1,410 Depreciation expenseS 225 Other expenses.. Total operating expenses.. 1,140 . 1,365 Loss on sale of long-term investment Income (loss) from operati 90 S (45) 0- Net income (loss) S (45)