The income statement and selected balance sheet information for Direct Products Company for the year ended December 31, 2017 are as follows: Income Statement Sales Revenue Expenses: $48,600 Cost of Goods Sold Depreciation Expense Salaries Expense Rent Expense Insurance Expense Interest Expense Utilities Expense 21,000 2,000 9,000 4,500 1,900 1,800 1,400 Net Income 7,000 Selected Balance Sheet Accounts Accounts Receivable Merchandise Inventory Accounts Pavable Prepaid Rent Prepaid Insurance 2017 2016 560 580 770 460 20 28 990 440 25 25 Selected Balance Sheet Accounts 2017 2016 Accounts Receivable Merchandise Inventory Accounts Pavable Prepaid Rent Prepaid Insurance Salaries Pavable Utilities Payable s 560 990 440 25 25 100 20 580 770 460 20 28 70 15 Required: Prepare the cash flows from operating activities section of the 2017 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, 2017 Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities DIRECT PRODUCTS COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2017 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operating activities: Net cash provided by operating activities