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Required information [The following information applies to the questions displayed below.) Lansing Company's current-year income statement and selected balance sheet data at December 31 of the current and prior years follow LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $ 97,200 Expenses Cost of goods sold 42,000 Depreciation expense 12,000 Salaries expense 18,000 Rent expense 9,000 Insurance expense 3,800 Interest expense 3,600 Utilities expense 2,800 Net Income $ 6,000 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $5,600 Inventory 1,980 Accounts payable 4,400 Salaries payable 880 Utilities payable 220 Prepaid insurance 260 Prepaid rent 220 Prior Year $5,800 1,540 4,600 700 160 280 180 Required information Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to be deducted should be indicated with a minus sign.) 6,000 LANSING COMPANY Cash Flows from Operating Activities--Indirect Mothod For Current Year Ended December 31 Cash flows from operating activities: Net Income $ Adjustments to reconcile net income to net cash provided by operations: Depreciation expense $ 12,000 Accounts receivable decrease 200 Inventory increaso (440) Salarios payable increase 180 Utilities payable increase 60 Prepaid insurance decrease 20 Prepaid rent increase (40) 11,980 17,980 Net cash provided by operating activities $