5 ints 1 eBook Hint Exercise 10-4 (Aigo) indirect: Casn rows from operating activities LU P The following income statement and additional year-end information is provided. Sales SONAD COMPANY Income Statement For Year Ended December 31 Cost of goods sold. Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $ 2,143,000 1,050,070 1,092,930 $ 293,591 51,432 57,861 6,429 23,573 432,886 660,044 8,572 Ask Gain on sale of equipment Net income Accounts receivable Inventory $ 668,616 $ 49,000 increase Accounts payable 32,025 increase Salaries payable $ 10,475 decrease. 5,150 decrease Print Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted sh indicated with a minus sign.) References Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Amortization expense-Patents Gain on sale of equipment Changes in current operating assets and liabilities Increase in accounts receivable Increase in inventory Decrease in accounts payable Decrease in salaries payable Net cash provided by operating activities $ 0