Required information Use the following information for the Problems below. (Algo) [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 Salaries expense 20,000 Rent expense 9,200 Insurance expense 4,000 Interest expense 3,800 Utilities expense 3,000 Net income $ 6,200 13,000 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 Answer is not complete. > 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 Depreciation expense Changes in current assets and current liabilities Decrease in accounts receivable Decrease in inventory x Decrease in accounts payable Increase in salaries payable Increase in utilities payable Increase in prepaid rent Decrease in prepaid insurance 0 Net cash provided by operating activities $ 0