im very confused

Lansing Company's current-year income statement and selected balance sheet data at December 31 of the curr prior years follow. LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $ 127,200 Expenses Cost of goods sold 52,000 Depreciation expense 17,000 Salaries expense 28,000 Rent expense 10,000 Insurance expense 4,800 Interest expense 4,600 Utilities expense 3,800 Net income $ 7,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $6,600 Inventory 2,980 Accounts payable 5,400 Salaries payable 1,080 Utilities payable 420 Prepaid insurance 360 Prepaid rent 420 Prior Year $7,800 2,040 6,600 800 260 480 280 Required: Prepare the operating activities section of the statement of cash flows using the direct method for the current year. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Current Year Ended December 31 Cash flows from operating activities Net income $ Cash payments for interest Depreciation expense Decrease in accounts receivable 7,000 4,600 17,000 1,200 940 Decrease in inventory Decrease in accounts payable 1,200 Net cash provided by operating activities 31,940