Lansing Company's 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 61,000 Expenses 20,000 Cost of goods sold 5,500 Depreciation expense 9,000 Salaries expense 2,000 Rent expense 1,600 Insurance expense 1,400 Interest expense Utilities expense 1,500 Net income 20,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2015 2014 $3,800 $3,940 Accounts receivable 950 Inventory 813 Accounts payable 1,300 1,390 Salaries payable 430 300 Utilities payable 120 100 Prepaid insurance 150 170 Prepaid rent 110 80 Required: Prepare the cash flows from operating activities section only ofthe company's 2015 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)