The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2017 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,eee 2. eee 9,000 4,500 1,900 1,800 1,400 Net Income $ 7,eee 990 Selected Balance Sheet Accounts 2017 Accounts Receivable $ 560 Merchandise Inventory Accounts Payable 440 Prepaid Rent 25 Prepaid Insurance Salaries Payable Utilities Payable 2016 $ 580 770 460 28 70 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 cash provided by operating activities