Lansing Company's current-year income statement and selected balance sheet data at December 31 of the current and prior years follow. Required: Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. Note: Amounts to be deducted should be indicated with a minus sign. Decrease in utilities payable Depreciation expense Increase in accounts payable Increase in accounts receivable Increase in inventory Increase in prepaid insurance Decrease in accounts payable Decrease in accounts receivable Decrease in inventory Decrease in prepaid insurance Decrease in prepaid rent nerrease in salaries navahle