Lansing Company's 2016 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2015 and 2016, follow LANSING COMPANY Income Statement For Year Ended December 31, 2016 Sales revenue Expenses $61,000 Cost of goods sold Depreciation expense Salaries expense Rent expense nsurance expense Interest expense Utilities expense 21,000 5,000 10,000 2,500 1,400 1,600 1.500 $ 18,000 Net income LANSING COMPANY Selected Balance Sheet Accounts 2016 2015 $ 3,700 $ 3,820 989 1,200 1,280 310 100 170 110 At December 31 Accounts receivable Inventory Accounts payable Salaries payable Utilities payable Prepaid insurance Prepaid rent 1,050 440 140 150 150 Required Prepare the cash flows from operating activities section only of the company's 2016 statement of cash flows using the indirect method.(Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating Activities-Indirect Method For Year Ended December 31, 2016 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operations