Use the following information for the Problems below. [The following information applies to the questions displayed below.) Lansing Company's 2017 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2016 and 2017, follow. LANSING COMPANY Income Statement For Year Ended December 31, 2017 Sales revenue $139,200 Expenses Cost of goods sold 56,000 Depreciation expense 19,000 Salaries expense 32,000 Rent expense 10,400 Insurance expense 5, 200 Interest expense 5,000 Utilities expense 4,200 Net income $ 7,400 LANSING COMPANY Selected Balance Sheet Accounts At December 31 2017 2016 Accounts receivable $7,000 $8,600 Inventory 3,380 2,240 Accounts payable 5,800 7,400 Salaries payable 1,160 840 Utilities payable 500 300 Prepaid insurance 400 560 Prepaid rent 500 320 Problem 12-1A Indirect: Computing cash flows from operations LO P2 Required: Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the indirect method. Amounts to be deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesIndirect Method For Year Ended December 31, 2017 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations