Required information [The following information applies to the questions displayed below.) Lansing Company's 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 Accounts receivable $ 5,800 Inventory 2,180 Accounts payable 4,600 Salaries payable 920 Utilities payable 260 Prepaid insurance 280 Prepaid rent 260 Prior Year $ 6,200 1,640 5,000 720 180 320 200 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: Adjustments to reconcile net income to net cash provided by operations