Lansing Companys 2018 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2017 and 2018, follow.

Check my work Lansing Company's 2018 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2017 and 2018, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2018 Sales revenue $ 127,200 Expenses Cost of goods sold 52,eee Depreciation expense 17, e80 Salaries expense 28,00 Rent expense 10,000 Insurance expense 4,800 Interest expense 4,600 Utilities expense 3,800 Net income $ 7, eee LANSING COMPANY Selected Balance Sheet Accounts At December 31 2018 Accounts receivable $6,60 Inventory 2,988 Accounts payable 5,400 salaries payable 1,080 utilities payable 42e Prepaid insurance 360 Prepaid rent 42e 2017 $ 7,800 2,040 6,680 800 260 480 280 Required: Prepare the cash flows from operating activities section only of the company's 2018 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Year Ended December 31, 2018 Cash flows from operating activities Increase in accounts payable Depreciation expense Increase in inventory Decrease in accounts payable Increase in salaries payable Net cash used by operating activities S 0