The income statement and selected balance sheet information for Direct Products Company for the year ended December 31 are presented below. Income Statement Sales Revenue $ 39,600 Expenses: Cost of Goods Sold 16,500 Depreciation Expense 1,100 Salaries and Wages Expense 8,100 Rent Expense 3,600 Insurance Expense 1,450 Interest Expense 1,350 Utilities Expense 950 Net Income $ 6,550 Selected Balance Sheet Accounts Ending Balances Beginning Balances Accounts Receivable $ 580 $ 620 Inventory 800 675 Accounts Payable 440 500 Prepaid Rent 33 24 Prepaid Insurance 29 36 Salaries and Wages Payable 62 41 Utilities Payable 28 19

Required:

Prepare the cash flows from operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.)