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 $ 180,280 Expenses Cost of goods sold 43, eee Depreciation expense 12,500 Salaries expense 19,60e Rent expense 9,100 Insurance expense 3,988 Interest expense 3,700 Utilities expense 2.900 Net income $ 6,100 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 5,789 $ 6,99 Inventory 2,888 1,59e Accounts payable 4,58 4,880 Salaries payable 710 Utilities payable 24e 17e Prepaid insurance 270 380 Prepaid rent 240 190 See Required: Prepare the operating activities section of the statement of cash flows using the direct method for the current year. (Amounts to b deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Current Year Ended December 31 Cash flows from operating activities