The following information applies to the questions displayed below.] Lansing Companys 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	$ 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	Current Year	Prior Year
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 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.)