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	$	45,600
Expenses:
Cost of Goods Sold		19,500
Depreciation Expense		1,700
Salaries and Wages Expense		8,700
Rent Expense		4,200
Insurance Expense		1,750
Interest Expense		1,650
Utilities Expense		1,250
Net Income	$	6,850

Selected Balance Sheet Accounts
	Ending Balances		Beginning Balances
Accounts Receivable	$	575	$	610
Inventory		860		705
Accounts Payable		435		490
Prepaid Rent		31		23
Prepaid Insurance		28		34
Salaries and Wages Payable		74		47
Utilities Payable		26		18

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.)