Lansing Company's current-year income statement and selected belonce sheet dots at December 31 of the current and prior years follow. LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $ 124,280 Expenses Cost of goods sold 51,00 Depreciation expense 16, See Salaries expense 27.ee Rent expense 9.988 Insurance expense 4.700 Interest expense 4,500 Utilities expense 3,70 Not incore $ 6,900 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 6,500 5 7,600 Inventory 2,888 1.990 Accounts payable 5,320 6,400 Salaries payable 1,860 790 Utilities payable 480 25e Prepaid insurance 35e 460 Prepaid rent 420 270 Required: Prepare the opersting 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.) LAN SING COMPANY Cash Flowe from Operating ActivitiesIndirect Method For Current Year Ended December 31 Cash flows from operating activities Adjustments to reconcile net income ta net cash pravided by operations. Income statement items not affecting cash Changes in current assets and current liabilities 0 S 0