The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below.

Income Statement Sales Revenue $ 48,600

Expenses: Cost of Goods Sold 21,000

Depreciation Expense 2,000

Salaries and Wages Expense 9,000

Rent Expense 4,500

Insurance Expense 1,900

Interest Expense 1,800

Utilities Expense 1,400

Net Income $ 7,000

Selected Balance Sheet Accounts

Ending Balances Beginning Balances

Accounts Receivable $ 560 $ 580

Inventory 990 770

Accounts Payable 420 460

Prepaid Rent 25 20

Prepaid Insurance 25 28

Salaries and Wages Payable 100 60

Utilities Payable 20 15

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