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	$	112,200
Expenses
Cost of goods sold		47,000
Depreciation expense		14,500
Salaries expense		23,000
Rent expense		9,500
Insurance expense		4,300
Interest expense		4,100
Utilities expense		3,300
Net income	$	6,500

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	6,100				$	6,800
Inventory			2,480					1,790
Accounts payable			4,900					5,600
Salaries payable			980					750
Utilities payable			320					210
Prepaid insurance			310					380
Prepaid rent			320					230

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

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

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

cash flows from operating activities

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