[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 $ 100,200 Expenses Cost of goods sold 43,000 Depreciation expense 12.500 Salaries expense 19.000 Rent expense 9,100 Insurance expense 3,900 Interest expense Utilities expense 2.900 Net Income $ 6,100 3,700 Prior Year $ 6.000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts recelvable $ 5.700 Inventory 2,080 Accounts payable 4.500 Salarles payable 900 Utilities payable 240 Prepaid Insurance 270 Prepaid rent 240 1,590 4.800 710 170 300 190 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 Income statement items not affecting cash Changes in current assets and current liabilities