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 $ 109, 200 Expenses Cost of goods sold 46,000 Depreciation expense 14,000 Salaries expense 22,000 Rent expense 9,400 Insurance expense 4,200 Interest expense 4,000 Utilities expense 3,200 Net income $ 6,400 LANSING COMPANY Selected Balance Sheet Accounts At December 31 Current Year Prior Year Accounts receivable $ 6,000 $ 6, 600 Inventory 2,380 1, 740 Accounts payable 4,800 5,400 Salaries payable 960 740 Utilities payable 300 200 Prepaid insurance 300 360 Prepaid rent 300 220 Required: Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to b deducted should be indicated with a minus sign.) LANSING COMPANY Cash Flows from Operating ActivitiesIndirect Method For Current Year Ended December 31 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations: Income statement items not affecting cash Changes in current assets and current liabilities 0 $ 0