Lansing Company's 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 $109,200 Expenses Cost of goods sold 46,000 Depreciation expense 14,000 Salaries expense 22,000 Rent expense 9,400 Insurance expense 4,200 Interest expense 4,000 Utilities expense 3,200 Net income $ 6,400 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $6,000 Inventory 2,380 Accounts payable 4,800 Salaries payable 960 Utilities payable 300 Prepaid insurance 300 Prepaid rent 300 Prior Year $6,600 1,740 5, 400 740 200 360 220 Required: 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.) LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Current Year Ended December 31 Cash flows from operating activities $ 0