Lansing Companys 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 be deducted should be indicated with a minus sign.)