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	$ 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	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 direct method for the current year.

Note: Amounts to be deducted should be indicated with a minus sign.

\begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ LANSING COMPANY } \\ \hline \multicolumn{2}{|c|}{ Cash Flows from Operating Activities-Direct Method } \\ \hline For Current Year Ended December 31 \\ \hline Cash flows from operating activities & \\ \hline & \\ \hline & \\ \hline \\ \hline \end{tabular}