Lansing Companys 2015 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2014 and 2015, follow.

LANSING COMPANY Income Statement For Year Ended December 31, 2015
Sales revenue	$	62,200
Expenses
Cost of goods sold		21,000
Depreciation expense		4,500
Salaries expense		10,000
Rent expense		3,000
Insurance expense		1,700
Interest expense		1,800
Utilities expense		1,500
Net income	$	18,700

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2015			2014
Accounts receivable		$360			$371
Inventory		96			75
Accounts payable		123			130
Salaries payable		47			39
Utilities payable		13			10
Prepaid insurance		10			11
Prepaid rent		13			11

Required:

Prepare the cash flows from operating activities section only of the companys 2015 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 ActivitiesDirect Method
For Year Ended December 31, 2015
Cash flows from operating activities
Cash receipts from customers
Cash payments for rent
Cash payments for interest
Cash payments for utilities
Cash payments for insurance
Cash payments for salaries
Cash payments to suppliers
Net cash provided by operating activities	$0

PLEASE CALCUALATE EACH ACTIVITIES