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[The following information applies to the questions displayed below.] 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	$	154,200
Expenses
Cost of goods sold		61,000
Depreciation expense		21,500
Salaries expense		37,000
Rent expense		10,900
Insurance expense		5,700
Interest expense		5,500
Utilities expense		4,700
Net income	$	7,900

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	7,500				$	9,600
Inventory			3,880					2,490
Accounts payable			6,300					8,400
Salaries payable			1,260					890
Utilities payable			600					350
Prepaid insurance			450					660
Prepaid rent			600					370

Required: Prepare the operating 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.)