The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $ 46,600 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 20,000 1,800 8,800 4,300 1,800 1,700 1,300 $ 6,900 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 570 Inventory 870 Accounts Payable 430 Prepaid Rent 29 Prepaid Insurance 27 Salaries and Wages Payable 76 Utilities Payable 24 Beginning Balances $ 600 710 480 22 32 48 17 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.) Answer is not complete. DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Cash Receipts from Customers Cash Payments to Suppliers Cash Payments for Rent Cash Payments for Insurance Cash Payments for Salaries and Wages Cash Payments for Utilities 46,630 OOOOOO Net Cash Provided by Operating Activities 46,630