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 indirect method. (Amounts to be deducted should be indicated with a minus sign.)