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	$	118,200
Expenses
Cost of goods sold		49,000
Depreciation expense		15,500
Salaries expense		25,000
Rent expense		9,700
Insurance expense		4,500
Interest expense		4,300
Utilities expense		3,500
Net income	$	6,700

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	6,300				$	7,200
Inventory			2,680					1,890
Accounts payable			5,100					6,000
Salaries payable			1,020					770
Utilities payable			360					230
Prepaid insurance			330					420
Prepaid rent			360					250

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:
		0
		$0