please help me with this question.

Required information The following Information applies to the questions displayed below.) Lansing Company's 2018 income statement and selected balance sheet dota (for current assets and current liabilities) at December 31, 2017 and 2018, follow, LANSING COMPANY Income Statement For Year Ended December 31, 2018 Sales revenue $ 97,200 Expenses Cost of goods sold 42,000 Depreciation expense 12,800 Salaries expense 18,000 Rent expense 9,000 Insurance expense 3,800 Interest expense 3,600 Utilities expense 2,800 Net income $ 6,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2018 2017 Accounts receivable $5,600 $5,800 Inventory 1,980 1,540 Accounts payable 4,400 4,600 Salaries payable 880 700 Utilities payable 220 160 Prepaid insurance 260 280 Prepaid rent 220 180 Required: Prepare the cash flows from operating activities section only of the company's 2018 statement of cash flows using the direct method (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating Activities-Direct Method For Year Ended December 31, 2018 Cash flows from operating activities Increase in accounts receivable $ 0