[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 Expenses Cost of goods sold. Depreciation expense Salaries expense Rent expense Insurance expense $ 115,200 48,000 15,000 24,000 9,600 4,400 Interest expense Utilities expense Net income 4,200 3,400 $ 6,600 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Accounts receivable Inventory Accounts payable Salaries payable Utilities payable Prepaid insurance Prepaid rent Prior Year $ 7,000 1,840 5,800 Current Year $ 6,200 2,580 5,000 1,000 760 340 220 320 400 340 240 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 Activities-Indirect Method For Current Year Ended December 31