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 $ $106,200$

Expenses

Cost of goods sold $45,000$

Depreciation expense $13,500$

Salaries expense $21,000$

Rent expense $9,300$

Insurance expense $4,100$

Interest expense $3,900$

Utilities expense $3,100$

Net income $ $6,300$

LANSING COMPANY

Selected Balance Sheet Accounts

At December $31$ Current Year Prior Year

Accounts receivable $ $5,900$ $ $6,400$

Inventory $2,2801,690$

Accounts payable $4,7005,200$

Salaries payable $940730$

Utilities payable $280190$

Prepaid insurance $290340$

Prepaid rent $280210$

Required:

Prepare the operating activities section of the statement of cash flows using the direct method for the current year.

Note: Amounts to be deducted should be indicated with a minus sign.

I am looking for help filling out the attached chart.