Required information [The following information applies to the questions displayed below.) Lansing Company's 2018 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2017 and 2018, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2018 Sales revenue $ 97,200 Expenses Cost of goods sold 42,000 Depreciation expense 12,000 Salaries expense 18,000 Rent expense 9,000 Insurance expense 3,800 Interest expense 3,600 Utilities expense 2,800 Net income $ 6,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2018 Accounts receivable $ 5,600 Inventory 1,980 Accounts payable 4,400 Salaries payable Utilities payable Prepaid insurance Prepaid rent 220 2017 $ 5,800 1,540 4,600 700 160 280 180 Required: Prepare the cash flows from operating activities section only of the company's 2018 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Year Ended December 31, 2018 Cash flows from operating activities Cash receipts from customers Cash payments to suppliers Cash payments for salaries Cash payments for rent Cash payments for insurance Cash payments for interest Cash payments for utilities Net cash provided by operating activities