The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $53,600 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 23,500 2,500 9,500 5,000 2,150 2,050 1,650 $ 7,250 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 585 Inventory 940 Accounts Payable 445 Prepaid Rent 35 Prepaid Insurance 30 Salaries and Wages Payable 90 Utilities Payable 30 Beginning Balances $ 630 745 510 25 38 55 20 Required: 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.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: $ 0