Given the Following Selected Information,prepare a Schedule Showing Net Cash

Given the following selected information,prepare a schedule showing net cash flows from operating activities for the year ended May 31,2010 using the indirect format:
$\begin{array}{lrr} & \text { May 31,2010 } & \text { May 31,2009 } \\\cline { 2 - 3 } \text { Accounts Receivable } & \$ 53,000 & \$ 69,000 \\\text { Inventory } & 171,000 & 186,000 \\\text { Prepaid Insurance } & 12,000 & 8,000 \\\text { Accounts Payable } & 47,000 & 55,000 \\\text { Wages Payable } & 28,000 & 37,000 \\\text { Unearned Revenue } & 33,000 & 26,000 \\\text { Sales } & 568,000 & \\\text { Cost of Goods Sold } & 385,000 & \\\text { Insurance Expense } & 27,000 & \\\text { Wages Expense } & 94,000 & \\\text { Depreciation Expense } & 31,000 & \\\text { Amortization Expense } & 18,000 & \\\text { Interest Expense } & 29,000 & \\\text { Loss on Sale of Equipment } & 6,000 & \\\text { Dividend Revenue } & 17,000 & \\\text { Gain on Sale of Investment } & 42,000 &\end{array}$