The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $ 47,600 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 20,500 1,900 8,900 4,400 1,850 1,750 1,350 $ 6,950 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 565 Inventory 880 Accounts Payable Prepaid Rent Prepaid Insurance Salaries and Wages Payable Utilities Payable Beginning Balances $ 590 715 470 NNNN No Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Expense Decrease in Accounts Receivable Total Adjustments