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 Expenses Cost of goods sold Depreciation expense Salaries expense Rent expense Insurance expense Interest expense Utilities expense Net income $ 103,200 44,000 13,000 20,000 9,200 4,000 3,800 3,000 $ 6,200 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 5,800 $ 6,200 Inventory 2,180 1,640 Accounts payable 4,600 5,000 Salaries payable 920 720 Utilities payable 260 180 Prepaid insurance 280 320 Prepaid rent 260 200 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.)