Required information (The following information applies to the questions displayed below.) Lansing Company's 2017 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2016 and 2017, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2017 Sales revenue $ 136,200 Expenses Cost of goods sold 55,000 Depreciation expense 18,500 Salaries expense 31,000 Rent expense 10,300 Insurance expense 5,100 Interest expense 4,900 Utilities expense 4,100 Net income $ 7,300 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2017 2016 Accounts receivable $6,900 $8,400 Inventory 3,280 2,190 Accounts payable 5,700 7,200 Salaries payable 1,140 830 Utilities payable 480 290 Prepaid insurance 390 540 Prepaid rent 480 310 Required: Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesIndirect Method For Year Ended December 31, 2017 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations