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	$	42,600
Expenses:
Cost of Goods Sold		18,000
Depreciation Expense		1,400
Salaries and Wages Expense		8,400
Rent Expense		3,900
Insurance Expense		1,600
Interest Expense		1,500
Utilities Expense		1,100
Net Income	$	6,700

Selected Balance Sheet Accounts
	Ending Balances		Beginning Balances
Accounts Receivable	$	565	$	590
Inventory		830		690
Accounts Payable		425		470
Prepaid Rent		27		21
Prepaid Insurance		26		30
Salaries and Wages Payable		68		44
Utilities Payable		22		16

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.)