The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $41,600 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 17,500 1,380 8,380 3.880 1,550 1,450 1,050 $ 6,650 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 570 Inventory 828 Accounts Payable 438 Prepaid Rent 29 Prepaid Insurance 27 Salaries and Wages Payable 66 Utilities Payable 24 Beginning Balances $ 609 685 489 22 32 43 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 slgn.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash Flows from Operating Activities: Cash Payments for interest