$\backslash$table$[[$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,$ $6,000]]$

$\backslash$table$[[$LANSING COMPANY$],[$Selected Balance Sheet Accounts$],[$At December $31,$Current Year,Prior Year$],[$Accounts receivable,$ $5,600,$$ $5,800],[$Inventory$,1,980,1,540],[$Accounts payable,$4,400,4,600],[$Salaries payable,$880,700],[$Utilities payable,$220,160],[$Prepaid insurance,$260,280],[$Prepaid rent,$220,180]]$

Required:

Prepare the operating activities section of the statement of cash flows using the indirect method for the current year

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[$LANSING COMPANY$],[$Cash Flows from Operating Activities$-$Indirect Method$],[$For Current Year Ended December $31],[$Cash flows from operating activities:,$]]$