The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $57,600 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 25,500 2,900 9,900 5,400 2,350 2,250 1,850 $ 7,450 Selected Balance Sheet Accounts Ending Beginning Balances Balances Accounts Receivable $ 580 $ 620 Inventory 900 725 Accounts Payable 440 500 Prepaid Rent 33 24 29 36 Prepaid Insurance Salaries and Wages Payable Utilities Payable Required: Prepare the cash flows from operating activities section of the statement of cash flows using the direct 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