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 $ 54,600 Expenses: Cost of Goods Sold 24,000 Depreciation Expense 2,600 Salaries and Wages Expense 9,600 Rent Expense 5,100 Insurance Expense 2,200 Interest Expense 2,100 Utilities Expense 1,700 Net Income $ 7,300 Selected Balance Sheet Accounts Ending Balances Beginning Balances Accounts Receivable $565 $590 Inventory 930 740 Accounts Payable 425 470 Prepaid Rent 27 21 Prepaid Insurance 26 30 Salaries and Wages Payable 88 54 Utilities Payable 22 16 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 with a minus sign.)