The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are as follows: $55,100 Income Statement Sales Revenue Expenses: Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 22,040 3,900 13,750 6,300 1,800 2,100 1,800 Net Income $ 3,410 Selected Balance sheet Accounts Ending Beginning Balances Balance Accounts Receivable $ 590 $ 1,035 Merchandise Inventory 1,950 1,035 Prepaid Rent 115 96 Prepaid Insurance 123 148 Accounts Payable 915 987 Salaries Payable 137 122 Utilities Payable 104 20 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: 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