Lansing Company's 2017 income statement and selected balance sheet data (for current assets and current liabilities) at December 31, 2016 and 2017, follow.

Required
Prepare the cash flows from operating activities section only of the company's 2017 statement of cash flows using the indirect method.

LANSING COMPANY Selected Balance Sheet Accounts 2017 2016 $5,600 $5,800 980 1540 4,400 4,600 880 700 220 160 260 280 220 180 At December 31 Salaries payable Wsaiales Prepaid insurance. LANSING COMPANY Income Statement For Year Ended December 31,2017 Sales revenue $97,200 Expenses Conto oos sd.._. ._._..2.000 ._._..12,000 18,000 9,000 3,800 3,600 2,800 6,000 Salaries expense. Rent expense Insurance expense Interest expense. Net income Bnies