The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $53,600 Income Statement Sales Revenue Expenses : Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 23,500 2,500 9,500 5,000 2,150 2,050 1,650 $ 7,250 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 585 Inventory 940 Accounts Payable Prepaid Rent Prepaid Insurance Salaries and Wages Payable Utilities Payable Beginning Balances $ 630 745 510 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.) 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: Total Adjustments