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	$	56,600
Expenses:
Cost of Goods Sold		25,000
Depreciation Expense		2,800
Salaries and Wages Expense		9,800
Rent Expense		5,300
Insurance Expense		2,300
Interest Expense		2,200
Utilities Expense		1,800
Net Income	$	7,400

Selected Balance Sheet Accounts
	Ending Balances			Beginning Balances
Accounts Receivable	$	575		$	610
Inventory		910			730
Accounts Payable		435			490
Prepaid Rent		31			23
Prepaid Insurance		28			34
Salaries and Wages Payable		84			52
Utilities Payable		26			18

Required:

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: $ O DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Cash Payments for Insurance Cash Payments for Interest Cash Payments for Rent Cash Payments for Salaries and Wages $ 0