The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2013, is presented below.

Income Statement
Sales Revenue	$	48,600
Expenses:
Cost of Goods Sold		21,000
Depreciation Expense		2,000
Salaries Expense		9,000
Rent Expense		4,500
Insurance Expense		1,900
Interest Expense		1,800
Utilities Expense		1,400
Net Income	$	7,000

Selected Balance Sheet Accounts
	2013	2012
Accounts Receivable	$	560	$	580
Merchandise Inventory		990		770
Accounts Payable		420		460
Prepaid Rent		25		20
Prepaid Insurance		25		28
Salaries Payable		100		60
Utilities Payable		20		15

Required:

Prepare the cash flows from operating activities section of the 2013 statement of cash flows using the direct method. (List cash outflows as negative amounts.)

You can only use:

Cash Payments for Insurance

Cash Payments for Interest

Cash Payments for Rent

Cash Payments for Salaries

Cash Payments for Utilities

Cash Payments to Suppliers

Cash Receipts from Customers