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 Sold Depreciation Expense Salaries and wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income Selected Balance Sheet Accounts Ending Balances $ 57,600 25,500 2,900 9,900 5,400 2,350 2,250 1,850 $ 7,450 Beginning Balances $ 620 Accounts Receivable Inventory Accounts Payable Prepaid Rent Prepaid Insurance Salaries and wages Payable Utilities Payable Required: $ 580 900 725 440 500 33 24 29 36 82 51 28 19 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