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

LANSING COMPANY Income Statement For Current Year Ended December 31
Sales revenue	$	97,200
Expenses
Cost of goods sold		42,000
Depreciation expense		12,000
Salaries expense		18,000
Rent expense		9,000
Insurance expense		3,800
Interest expense		3,600
Utilities expense		2,800
Net income	$	6,000

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	5,600				$	5,800
Inventory			1,980					1,540
Accounts payable			4,400					4,600
Salaries payable			880					700
Utilities payable			220					160
Prepaid insurance			260					280
Prepaid rent			220					180

Required: Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to be deducted should be indicated with a minus sign.)

Required: Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesIndirect Method For Current Year Ended December 31 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations: 0 $ 0