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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	$ 109,200
Expenses
Cost of goods sold	46,000
Depreciation expense	14,000
Salaries expense	22,000
Rent expense	9,400
Insurance expense	4,200
Interest expense	4,000
Utilities expense	3,200
Net income	$ 6,400

LANSING COMPANY
Selected Balance Sheet Accounts
At December 31	Current Year	Prior Year
Accounts receivable	$ 6,000	$ 6,600
Inventory	2,380	1,740
Accounts payable	4,800	5,400
Salaries payable	960	740
Utilities payable	300	200
Prepaid insurance	300	360
Prepaid rent	300	220

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.)

LANSING COMPANY
Cash Flows from Operating ActivitiesIndirect Method
For Current Year Ended December 31
Cash flows from operating activities:
Net income
Adjustments to reconcile net income to net cash provided by operations:
Income statement items not affecting cash
Changes in current assets and current liabilities
		0
		$0