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Lansing Company's 2018 income statement and selected balance sheet data (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 12,000 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 Accounts receivable $ 5,600 Inventory 1,980 Accounts payable 4,400 Salaries payable 880 Utilities payable 220 Prepaid insurance 260 Prepaid rent 220 2017 $ 5,800 1,540 4,600 700 160 280 180 Required: Prepare the cash flows from operating activities section only of the company's 2018 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)