The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below, $49,600 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries and Hages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense Net Income 21,500 2,100 9.100 4.600 1.950 1,850 1.450 $ 7,050 Selected balance sheet Accounts Ending Balance Accounts Receivable $. 565 Inventory 980 Accounts Payable 425 Prepaid Rent 27 Prepaid Insurance 26 Salaries and Wages Payable 98 Utilities Payable 22 Beginning Balances $ 590 765 470 21 30 59 16 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 (Partian) For the Year Ended December 31 Cash Flows from Operating Activities