Lansing Companys 2017 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2016 and 2017, follow.

LANSING COMPANY Income Statement For Year Ended December 31, 2017
Sales revenue	$	151,200
Expenses
Cost of goods sold		60,000
Depreciation expense		21,000
Salaries expense		36,000
Rent expense		10,800
Insurance expense		5,600
Interest expense		5,400
Utilities expense		4,600
Net income	$	7,800

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2017			2016
Accounts receivable	$	7,400		$	9,400
Inventory		3,780			2,440
Accounts payable		6,200			8,200
Salaries payable		1,240			880
Utilities payable		580			340
Prepaid insurance		440			640
Prepaid rent		580			360

Required: Prepare the cash flows from operating activities section only of the companys 2017 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)