The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are as follows: $48,600 Income Statement Sales Revenue Expenses : Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 21,000 2,000 9,000 4,500 1,900 1,800 1,400 Net Income $ 7,000 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 560 Merchandise Inventory 990 Prepaid Rent 25 Prepaid Insurance 25 Accounts Payable 440 Salaries Payable 100 Utilities Payable 20 Beginning Balances $ 580 770 20 28 460 70 15 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 by 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: 0 Net cash provided (used) by operating activities $ 0