Good evening! I am not sure what I am missing here, could someone please help? I really appreciate any help on this!

LANSING COMPANY Income Statement For Current Year Ended December 31 Sales revenue $142,200 Expenses Cost of goods sold 57,eee Depreciation expense 19,5ee Salaries expense 33, eee Rent expense 19,580 Insurance expense 5,300 Interest expense 5,180 Utilities expense 4,380 Net income $ 7,500 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Accounts receivable $ 7,180 Inventory 3,480 Accounts payable 5,900 Salaries payable 1,180 Utilities payable 52e Prepaid insurance 410 Prepaid rent 520 Prior Year $ 8,888 2,290 7,600 850 310 589 330 Problem 12-2AB Direct: Computing cash flows from operations Required: Prepare the operating activities section of the statement of cash flows using the di (Amounts to be deducted should be indicated with a minus slgn.) Answer is complete but not entirely correct. LANSING COMPANY Cash Flows from Operating ActivitiesDirect Method For Current Year Ended December 31 Cash flows from operating activities Cash receipts from customers IS 143,900 Cash payments to suppliers (59,890) Decrease in salaries payable X (32,670) Cash payments for utilities (4,090) Cash payments for insurance 5,130 X Cash payments for rent (10,690) Cash payments for interest (5,100) Net cash provided by operating activities IS 36,500