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 $ 148,200 Expenses Cost of goods sold 59,000 Depreciation expense 20,500 Salaries expense 35,000 Rent expense 10,700 Insurance expense 5,500 Interest expense 5,300 Utilities expense 4,500 Net income $ 7,700 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2017 2016 Accounts receivable $ 7,300 $ 9,200 Inventory 3,680 2,390 Accounts payable 6,100 8,000 Salaries payable 1,220 870 Utilities payable 560 330 Prepaid insurance 430 620 Prepaid rent 560 350 Required: Prepare the cash flows from operating activities section only of the companys 2017 statement of cash flows using the direct method