Lansing Company’s current-year income statement and selected balance sheet data at December 31 of the current and prior years follow:

Lansing Company Income Statement for the Current Year Ended December 31:

Sales Revenue: $133,200

Expenses:
Cost of Goods Sold: $54,000
Depreciation Expense: $18,000
Salaries Expense: $30,000
Rent Expense: $10,200
Insurance Expense: $5,000
Interest Expense: $4,800
Utilities Expense: $4,000
Net Income: $7,200

Lansing Company Selected Balance Sheet Accounts at December 31:

Current Year
Accounts Receivable: $6,800
Inventory: $3,180
Accounts Payable: $5,600
Salaries Payable: $1,120
Utilities Payable: $460
Prepaid Insurance: $380
Prepaid Rent: $460

Prior Year
Accounts Receivable: $8,200
Inventory: $2,140
Accounts Payable: $7,000
Salaries Payable: $820
Utilities Payable: $280
Prepaid Insurance: $520
Prepaid Rent: $300

Required: Prepare the operating activities section of the statement of cash flows using the direct method for the current year. Note: amounts to be deducted should be indicated with a minus sign.