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	$	148,200
Expenses
Cost of goods sold		59,000
Depreciation expense		20,500
Salaries expense		35,000
Rent expense		10,700
Insurance expense		5,500
Interest expense		5,300
Utilities expense		4,500
Net income	$	7,700

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	7,300				$	9,200
Inventory			3,680					2,390
Accounts payable			6,100					8,000
Salaries payable			1,220					870
Utilities payable			560					330
Prepaid insurance			430					620
Prepaid rent			560					350

Prepare the operating activities section of the statement of cash flows using the direct method for the current year