The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2017 are as follows: Income Statement Sales Revenue Expentes: Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense $51,000 20,400 3,000 9,700 6,900 2,400 Interest Expense 1,800 Utilities Expense 1,500 Net Incone $5,300 Selected Balance Sheet Accounts Accounts Receivable Perchandise Inventory Accounts Payable Prepaident Prepaid Insurance Salaries Payable utilities Payable 2017 2016 $705 $795 1,930 805 785 875 137 121 0 175. 169 166 19 Required: Prepare the cash flows from operating activities section of the 2017 statement of cash flows using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Required: Prepare the cash flows from operating activities section of the 2017 stater deducted should be indicated by a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2017 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities: Net cash provided by operating activities +