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 $ 157,200 Expenses Cost of goods sold 62,000 Depreciation expense 22,000 Salaries expense 38,000 Rent expense 11,000 Insurance expense 5,800 Interest expense 5,600 Utilities expense 4,800 Net income $ 8,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2017 2016 Accounts receivable $ 7,600 $ 9,800 Inventory 3,980 2,540 Accounts payable 6,400 8,600 Salaries payable 1,280 900 Utilities payable 620 360 Prepaid insurance 460 680 Prepaid rent 620 380

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.)