The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are as follows: $58,400 Income Statement Sales Revenue Expenses Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 23,360 3,900 10,550 5,700 2,400 2,100 1,800 Net Income $ 8,590 Selected Balance sheet Accounts Ending Beginning Balances Balances Accounts Receivable $ 870 $ 985 Merchandise Inventory 1,750 1,045 Prepaid Rent 128 93 Prepaid Insurance 36 43 Accounts Payable 765 860 Salaries Payable 178 119 Utilities Payable 114 15 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 by 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: 0 Net cash provided (used) by operating activities $ 0