[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	$	127,200
Expenses
Cost of goods sold		52,000
Depreciation expense		17,000
Salaries expense		28,000
Rent expense		10,000
Insurance expense		4,800
Interest expense		4,600
Utilities expense		3,800
Net income	$	7,000

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	Current Year					Prior Year
Accounts receivable		$	6,600				$	7,800
Inventory			2,980					2,040
Accounts payable			5,400					6,600
Salaries payable			1,080					800
Utilities payable			420					260
Prepaid insurance			360					480
Prepaid rent			420					280

Required: Prepare the operating activities section of the statement of cash flows using the direct method for the current year. (Amounts to be deducted should be indicated with a minus sign.)