The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. Income Statement Sales Revenue $50,600 Expenses: Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 22,000 2,200 9, 200 4,700 2,000 1,900 1,500 Net Income $ 7,100 Selected Balance Sheet Accounts Ending Balances Accounts Receivable $ 570 Inventory 970 Accounts Payable 430 Prepaid Rent 29 Prepaid Insurance 27 Salaries and Wages Payable 96 Utilities Payable 24 Beginning Balances $ 600 760 480 22 32 58 17 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.) 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: 0