The australian shepherds reputation in the united states is growing rapidly. most often the dog is called an aussie. aussies's are fast, strong, and highly intelligent dogs. at thirty-five to forty-five pounds, the dogs bodies are compact and muscular. some people do'nt recognize the breed name, but aussie's are all over television. whenever you see a commercial with a dog catching a frisbee, herding cattle, or running an obstacle course, you can be pretty sure your watching an aussie or one of the closely related breed's , such as a border collie or blue heeler. because aussie's require a lot of attention and exercise, some pet owner's aren't suited to this particular breed. an aussie with nothing else to do will find something to destroy that you'd previously thought could'nt be destroyed. when trained and exercised daily, however, aussies can't be beat for friendship and fun.

Required information lansing company’s 2017 income statement and selected balance sheet data (for current assets and current liabilities) at december 31, 2016 and 2017, follow. lansing company income statement for year ended december 31, 2017 sales revenue $130,200 expenses cost of goods sold 53,000 depreciation expense 17,500 salaries expense 29,000 rent expense 10,100 insurance expense 4,900 interest expense 4,700 utilities expense 3,900 net income $7,100 lansing company selected balance sheet accounts at december 31 2017 2016 accounts receivable $6,700 $8,000 inventory 3,080 2,090 accounts payable 5,500 6,800 salaries payable 1,100 810 utilities payable 440 270 prepaid insurance 370 500 prepaid rent 440 290 required: prepare the cash flows from operating activities section only of the company’s 2017 statement of cash flows using the indirect method. (amounts to be deducted should be indicated with a minus sign.)