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 Expenses: Cost of Goods old Depreciation Expense Salaries and ages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income $38,600 16,000 1,000 8,000 3,500 1,400 1,300 900 $ 6,500 Selected Balance Sheet Accounts Ending Balances Beginning Balances Accounts Revable $585 $630 Inventory 790 670 Accounts Payable 445 510 Prepaid Re 35 25 Prepaid Inance 30 38 Salaries Wages Payable 60 40 Utilities yable 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.) 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 atement of Cash Flows (Partial) or the Year Ended December 31 Cash Flows Operating Activities: $ 0