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 $ 103,200 Expenses Cost of goods sold 44,000 Depreciation expense 13,000 Salaries expense 20,000 Rent expense 9,200 Insurance expense 4,000 Interest expense 3,800 Utilities expense 3,000 Net income $ 6,200 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $5,800 Inventory 2,180 Accounts payable 4,600 Salaries payable 920 Utilities payable 260 Prepaid insurance 280 Prepaid rent 260 Prior Year $6,200 1,640 5,000 720 180 320 200 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.) LANSING COMPANY Cash Flows from Operating Activities-Indirect Method For Current Year Ended December 31 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations