Prepare the cash flows from operating activities section

Question

Lansing Company's 2013 income statement and selected balance sheet data at December 31, 2012 and 2013, follow.

LANSING COMPANY Income Statement For Year Ended December 31, 2013
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

LANSING COMPANY Selected Balance Sheet Accounts
At December 31	2013			2012
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 cash flows from operating activities section only of the company's 2013 statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)