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 $ 115,200 48,000 15,000 24,000 9,600 4,400 4,200 Utilities expense Net income 3,400 $ 6,600 LANSING COMPANY At December 31 Selected Balance Sheet Accounts Current Year Accounts receivable Inventory Accounts payable $ 6,200 $ 7,000 2,580 1,840 5,000 5,800 1,000 760 340 220 320 400 340 240 Salaries payable Utilities payable Prepaid insurance Prepaid rent Prior Year 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.)