I don't understand how to solve this question can you help

Lansing Company's 2016 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2015 and 2016, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2016 Sales revenue $61,000 Expenses Cost of goods sold 20,000 Depreciation expense 5,500 Salaries expense 11,000 Rent expense 1,500 Insurance expense 1,400 Interest expense 1,700 Utilities expense 1,000 Net income $18,900 LANSING COMPANY Selected Balance sheet Accounts At December 31 2016 2015 Accounts receivable $3,800 $3,910 Inventory 950 846 Accounts payable 1,300 1,410 Salaries payable 390 290 Utilities payable 140 100 Prepaid insurance 110 130 Prepaid rent 140 100 Required: Prepare the cash flows from operating activities section only of the company's 2016 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Cash ows from operating activities: _