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. Balancen Accounts Receivable. $ 580 Beginning Balances $ 620 Inventory 850 700 Accounts Payable 440) 500 Prepaid Rent 33 24 Prepaid Insurance 29 36 Salaries and Wages Payable 72 46 28 19 Utilities Payable 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.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities