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	$	112,200
Expenses
Cost of goods sold		47,000
Depreciation expense		14,500
Salaries expense		23,000
Rent expense		9,500
Insurance expense		4,300
Interest expense		4,100
Utilities expense		3,300
Net income	$	6,500

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2017			2016
Accounts receivable	$	6,100		$	6,800
Inventory		2,480			1,790
Accounts payable		4,900			5,600
Salaries payable		980			750
Utilities payable		320			210
Prepaid insurance		310			380
Prepaid rent		320			230
Prepare the cash flows from operating activities section only of the companys 2017 statement of cash flows using the indirect method.

LANSING COMPANY Cash Flows from Operating Activities-Indirect Method For Year Ended December 31, 2017 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operations