Lansing Company's 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 $ 106, 200 Expenses Cost of goods sold 45,000 Depreciation expense 13,500 Salaries expense 21,000 Rent expense Insurance expense 4,100 Interest expense 3,900 Utilities expense 3,100 Net income $ 6,300 9,300 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2017 Accounts receivable $ 5,900 Inventory 2,280 Accounts payable Salaries payable 940 Utilities payable 280 Prepaid insurance 290 Prepaid rent 280 4,700 2016 $ 6,400 1,690 5, 200 730 190 340 210 Next Problem 12-1A Indirect: Computing cash flows from operations LO P2 Required: Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)