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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	$	103,200
Expenses
Cost of goods sold		44,000
Depreciation expense		13,000
Salaries expense		20,000
Rent expense		9,200
Insurance expense		4,000
Interest expense		3,800
Utilities expense		3,000
Net income	$	6,200

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	5,800				$	6,200
Inventory			2,180					1,640
Accounts payable			4,600					5,000
Salaries payable			920					720
Utilities payable			260					180
Prepaid insurance			280					320
Prepaid rent			260					200

Required: Prepare the operating activities section of the statement of cash flows using the direct method for the current year. (Amounts to be deducted should be indicated with a minus sign.)