The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. $42,600 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 18,000 1,400 8,400 3,900 1,600 1,500 1,100 $ 6,700 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 565 Inventory 830 Accounts Payable 425 Prepaid Rent Prepaid Insurance Salaries and Wages Payable Utilities Payable Beginning Balances $ 590 690 470 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: Cash Receipts from Customers Cash Payments to Suppliers Cash Payments for Interest Cash Payments for Insurance Cash Payments for Rent Cash Payments for Utilities Cash Payments for Salaries and Wages Net Cash Provided by Operating Activities