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 $ 44,600

Expenses:

Cost of Goods Sold 19,000

Depreciation Expense 1,600

Salaries and Wages Expense 8,600

Rent Expense 4,100

Insurance Expense 1,700

Interest Expense 1,600

Utilities Expense 1,200

Net Income $ 6,800

SELECTED BALANCE SHEET ACCOUNTS

	Ending balances	Beginning balances
accounts receivable	580	620
inventory	850	700
accounts payable	440	500
prepaid rent	33	24
prepaid insurance	29	36
salaries and wages payable	72	46
utilities payable	28	19

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.)