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 $ 64,000 Expenses Cost of goods sold 19,000 Depreciation expense 4,500 Salaries expense 8,000 Rent expense 2,500 Insurance expense 1,900 Interest expense 1,800 Utilities expense 1,100 Net income $ 25,200 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2015 2014 Accounts receivable $ 3,700 $ 3,800 Inventory 950 917 Accounts payable 1,300 1,380 Salaries payable 440 340 Utilities payable 90 50 Prepaid insurance 110 130 Prepaid rent 160 140 Required: Prepare the cash flows from operating activities section only of the companys 2015 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)