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[The following information applies to the questions displayed below.] Lansing Companys 2018 income statement and selected balance sheet data (for current assets and current liabilities)

[The following information applies to the questions displayed below.] Lansing Companys 2018 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2017 and 2018, follow.

LANSING COMPANY Income Statement For Year Ended December 31, 2018
Sales revenue $ 103,200
Expenses
Cost of goods sold 44,000
Depreciation expense 13,000
Salaries expense 20,000
Rent expense 9,200
Insurance expense 4,000
Interest expense 3,800
Utilities expense 3,000
Net income $ 6,200

LANSING COMPANY Selected Balance Sheet Accounts
At December 31 2018 2017
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

Required: Prepare the cash flows from operating activities section only of the companys 2018 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)

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