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Required information [The following information applies to the questions displayed below.] Lansing Company's current-year income statement and selected balance sheet data at December 31 of the current and prior years follow. LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $130,200 Expenses Cost of goods sold 53,000 Depreciation expense 17,500 Salaries expense 29,000 Rent expense 10,100 Insurance expense 4,900 Interest expense 4,700 Utilities expense 3,900 Net income $ 7,100 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $ 6,700 Inventory 3,080 Accounts payable 5,500 Salaries payable 1,100 Utilities payable 440 Prepaid insurance 370 Prepaid rent 440 Prior Year $ 8,000 2,090 6,800 810 270 500 290 Required: Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesIndirect Method For Current Year Ended December 31 Cash flows from operating activities: Net income $ Adjustments to reconcile net income to net cash provided by operations: 7,100 Accounts receivable decrease Inventory increase Prepaid insurance decrease Prepaid rent increase Salaries payable increase Utilities payable increase Accounts payable decrease 0 Net cash provided by operating activities $ 7,100