Lansing Company's current$-$year income statement and selected balance sheet data at December $31$ of the current and prior years follow.

$\backslash$table$[[$LANSING COMPANY$],[$Income Statement,$],[$For Current Year Ended December $31,],[$Sales revenue,$$118,200],[$Expenses$,49,000],[$Cost of goods sold,$15,500],[$Depreciation expense,$25,000],[$Salaries expense,$9,700],[$Rent expense,$4,500],[$Insurance expense,$4,300],[$Interest expense,$3,500],[$Utilities expense,$$6,700],[$Net income,$]]$

$\backslash$table$[[$LANSING COMPANY$],[$Selected$,$Balance,Sheet Accounts,$],[$At December $31,$Current Year,Prior Year,$],[$Accounts receivable,$$6,300,$$$7,200,],[$Inventory$,2,680,1,890,],[$Accounts payable,$5,100,6,000,],[$Salaries payable,$1,020,770,],[$Utilities payable,$360,230,],[$Prepaid insurance,$330,420,],[$Prepaid rent,$360,250,]]$

Required: $$

Prepare the operating activities section of the statement of cash flows using the indirect method for the current year.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$LANSING COMPANY$],[$Cash Flows from Operating Activities$-$Indirect Method$],[$For Current Year Ended December $31],[$Cash flows from operating activities:$],[$Net income,,$$,6,700],[$Adjustments to reconcile net income to net cash provided by operations:$],[$Income statement items not affecting cash$],[$Depreciation expense,$15,000,,],[$Changes in current assets and current liabilities$],[$Decrease in accounts receivable,$900,,],[$Increase in inventory,$(790),,],[$Decrease in accounts payable,$(900),,],[$Increase in salaries payable,$250,,],[$Increase in utilities payable,$130,,],[$Increase in prepaid insurance,$90,,],[$Decrease in prepaid rent,$110,,],[,,14,790],[,$$$,21,490]]$