The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2017 are as follows: $55,100 Incore Statement Sales Revenue Expenses Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 22,040 4,500 12,150 6,900 2,700 2,200 1,400 Net Income $ 3,210 ces Selected Balance Sheet Accounts 2017 2016 Accounts Receivable 5. 645 $ 715 Merchandise Inventory 1,840 1,240 Accounts Payable 690 700 Prepaid Rent 119 95 Prepaid Insurance 43 62 Salaries Payable 120 121 Utilities Payable 66 23 Required: Prepare the cash flows from operating activities section of the 2017 statement of cash flows using the Indirect method. (Amounts to be deducted should be indicated by a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2017 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Required: Prepare the cash flows from operating activities section of the 2017 statement of cash flows using the Indirect method. (Amounts to be deducted should be indicated by a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2017 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities: Net cath provided by operating activities