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	$	51,600
Expenses:
Cost of Goods Sold		22,500
Depreciation Expense		2,300
Salaries and Wages Expense		9,300
Rent Expense		4,800
Insurance Expense		2,050
Interest Expense		1,950
Utilities Expense		1,550
Net Income	$	7,150

Selected Balance Sheet Accounts
	Ending Balances			Beginning Balances
Accounts Receivable	$	575		$	610
Inventory		960			755
Accounts Payable		435			490
Prepaid Rent		31			23
Prepaid Insurance		28			34
Salaries and Wages Payable		94			57
Utilities Payable		26			18

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the indirect 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: Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Total Adjustments