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 $ 40,600 Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 17,000 1,200 8,200 3,700 1,500 1,400 1,000 $ 6,600 Selected Balance Sheet Accounts Accounts Receivable Inventory Accounts Payable Prepaid Rent Prepaid Insurance Salaries and Wages Payable Utilities Payable Required: Ending Balances $ 575 810 Beginning Balances $ 610 680 435 490 31 23 262 28 34 64 26 42 18 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.)