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	$	63,000
Expenses
Cost of goods sold		19,000
Depreciation expense		5,000
Salaries expense		9,000
Rent expense		2,000
Insurance expense		1,900
Interest expense		1,900
Utilities expense		1,200
Net income	$	23,000

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2016			2015
Accounts receivable	$	3,800		$	3,940
Inventory		1,050			921
Accounts payable		1,300			1,370
Salaries payable		480			380
Utilities payable		140			110
Prepaid insurance		130			140
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.(Amounts to be deducted should be indicated with a minus sign.)