Lansing Companys 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	$	59,000
Expenses
Cost of goods sold		19,000
Depreciation expense		5,500
Salaries expense		12,000
Rent expense		3,000
Insurance expense		1,900
Interest expense		1,500
Utilities expense		1,500
Net income	$	14,600

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2016			2015
Accounts receivable	$	3,600		$	3,710
Inventory		950			854
Accounts payable		1,200			1,310
Salaries payable		430			310
Utilities payable		80			40
Prepaid insurance		80			100
Prepaid rent		110			80

Required:

Prepare the cash flows from operating activities section only of the companys 2016 statement of cash flows using the indirect method.