Lansing Companys 2015 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2014 and 2015, follow. LANSING Income Statement For Year Ended December 31, 2015 Sales revenue S 62,000 Cost of goods sold Depreciation expense Salaries expense Rent expense 21,000 5,000 11,000 3,000 1,700 1,400 1,500 Interest expense Utilities expense Net income S 17,400 SING Selected Balance Sheet Accounts At December 31 2015 2014 Accounts receivable S3,800 S3,730 875 1,100 1,200 330 110 140 140 950 Accounts payable Salaries payable Utilities payable Prepaid insurance Prepaid rent 430 140 120 170 Required: Prepare the cash flows from operating activities section only of the company's 2015 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) LAN SING COMPANY Cash Flows from Operating Activities-Indirect Method For Year Ended 31, 2015 Cash flows from operating a ctivities income Adjustments to reconcile net income to net cash provided by operations: Accounts payable decrease Accounts receivable decrease Depreciation expense Inventory increase Prepaid insurance decrease Prepaid rent increase Salaries payable increase Utilities payable increase t cash provided by operating activities