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	$ 124,200
Expenses
Cost of goods sold	51,000
Depreciation expense	16,500
Salaries expense	27,000
Rent expense	9,900
Insurance expense	4,700
Interest expense	4,500
Utilities expense	3,700
Net income	$ 6,900

LANSING COMPANY
Selected Balance Sheet Accounts
At December 31	Current Year	Prior Year
Accounts receivable	$ 6,500	$ 7,600
Inventory	2,880	1,990
Accounts payable	5,300	6,400
Salaries payable	1,060	790
Utilities payable	400	250
Prepaid insurance	350	460
Prepaid rent	400	270

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.)