The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are as follows: Income Statement Sales Revenue $48,600 Expenses: Cost of Goods Sold 21,000 Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense 2,000 9,000 4,500 1,900 1,800 Utilities Expense 1,400 Net Income $ 7,000 Selected Balance Sheet Accounts Ending Balances Beginning Balances Accounts Receivable $ 560 $ 580 Merchandise Inventory 990 770 Prepaid Rent 25 20 Prepaid Insurance 25 28 Accounts Payable 440 460 Salaries Payable 100 70 Utilities Payable 20 15 Required: Prepare the cash flows from operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities: Net cash provided (used) by operating activities