The Income statement and selected balance sheet Information for Direct Products Company for the year ended December 31, 2017 are as follows: $55,300 Income Statement Sales Revenue Expenses : Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 22,120 4,50e 13,900 6,900 4,5ee 2,400 700 Net Income $ 280 Selected Balance Sheet Accounts 2017 Accounts Receivable $ 735 Merchandise Inventory 1,690 Accounts Payable 715 Prepaid Rent 76 Prepaid Insurance 103 Salaries Payable 172 Utilities Payable 39 2016 $1,005 1,060 800 70 112 123 16 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 slgn.) 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 cash provided by operating activities