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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	$ 139,200
Expenses
Cost of goods sold	56,000
Depreciation expense	19,000
Salaries expense	32,000
Rent expense	10,400
Insurance expense	5,200
Interest expense	5,000
Utilities expense	4,200
Net income	$ 7,400

LANSING COMPANY
Selected Balance Sheet Accounts
At December 31	Current Year	Prior Year
Accounts receivable	$ 7,000	$ 8,600
Inventory	3,380	2,240
Accounts payable	5,800	7,400
Salaries payable	1,160	840
Utilities payable	500	300
Prepaid insurance	400	560
Prepaid rent	500	320

Required:

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

Note: Amounts to be deducted should be indicated with a minus sign.