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	$	109,200
Expenses
Cost of goods sold		46,000
Depreciation expense		14,000
Salaries expense		22,000
Rent expense		9,400
Insurance expense		4,200
Interest expense		4,000
Utilities expense		3,200
Net income	$	6,400

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2017			2016
Accounts receivable	$	6,000		$	6,600
Inventory		2,380			1,740
Accounts payable		4,800			5,400
Salaries payable		960			740
Utilities payable		300			200
Prepaid insurance		300			360
Prepaid rent		300			220

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