Help Lansing Company's 2017 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2016 and 2017, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2017 Sales revenue $157,200 Expenses Cost of goods sold Depreciation expense Salaries expense Rent expense Insurance expense Interest expense Utilitiea expense 62,000 22,000 38,000 11,000 5,800 5, 600 4, 800 $ 8,000 Net income LANSING COMPANY Selected Balance Sheet Accounta At December 31 2017 2016 $9 , 800 Accounts receivable $7,600 Inventory Accounts payable Salaries payable 3,980 2,540 8, 600 6,400 1,280 620 900 360 Utilities payable 680 460 Prepaid inaurance 620 380 Prepaid rent Ch Required: Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the direct method (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating Activities-Direct Method For Year Ended December 31, 2017 Cash flows from operating activities 0 Next of 2