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	$	115,200
Expenses
Cost of goods sold		48,000
Depreciation expense		15,000
Salaries expense		24,000
Rent expense		9,600
Insurance expense		4,400
Interest expense		4,200
Utilities expense		3,400
Net income	$	6,600

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2017			2016
Accounts receivable	$	6,200		$	7,000
Inventory		2,580			1,840
Accounts payable		5,000			5,800
Salaries payable		1,000			760
Utilities payable		340			220
Prepaid insurance		320			400
Prepaid rent		340			240

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.)

Required: Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the direct method. Amounts to be deducted should be Indicated with a minus sign.) AN SIN MP ANY Cash Flows from Operating Activities-Direct Method For Year Ended De r 31, 2017 Cash flows from operating acivities