The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. \begin{tabular}{|l|l|l|} \hline DIRECT PRODUCTS COMPANY \\ \hline Statement of Cash Flows (Partial) \\ \hline For the Year Ended December 31 & \\ \hline Cash Flows from Operating Activities: & \\ \hline & & \\ \hline & & \\ \hline & $ \\ \hline \end{tabular}