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	$	40,600
Expenses:
Cost of Goods Sold		17,000
Depreciation Expense		1,200
Salaries and Wages Expense		8,200
Rent Expense		3,700
Insurance Expense		1,500
Interest Expense		1,400
Utilities Expense		1,000
Net Income	$	6,600

Selected Balance Sheet Accounts
	Ending Balances			Beginning Balances
Accounts Receivable	$	575		$	610
Inventory		810			680
Accounts Payable		435			490
Prepaid Rent		31			23
Prepaid Insurance		28			34
Salaries and Wages Payable		64			42
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