The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2011, follow. ncome Statem ent Sales revenue $50,700 Expenses 20,800 Cost of goods sold Depreciation expense 950 8,300 Salaries expense 4,500 Rent expense Insurance expense 1,800 Interest expense 1,720 1,320 Utilities expense Loss on sale of land 920 $9,390 Net income Selected Balance Sheet Accounts 2011 2010 Accounts receivable $548 $596 1,002 Merchandise inventory Accounts payable 434 470 Salaries payable 112 50 Utilities payable Prepaid rent 31 20 Prepaid insurance 42 Required Prepare the cash flows from operating activities section of the 2011 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign. Omit the sign in your response.) DIRECT PRODUCTS COMPANY Statement of Cash Flows For the Year Ended December 31, 2011 Cash flows from operating activities: (Click to select) (Click to select) Click to select Click to select (Click to select) (Click to select) Click to select Net cash provided by operating activities