both coloums to be completed

The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales 51.635.000 Cost of goods sold 801.150 Gross profit 833 850 Operating expenses Salaries expense $223,995 Depreciation expense 39 240 Rent expense 44,145 Amortization expenses-Patents 4.905 Utilities expense 17.985 330 270 503,580 Gain on sale of equipment 6.540 Net income $ 510,120 Accounts receivable $ 13.250 increase Accounts payable $ 14,800 decrease Inventory 27 200 increase Salaries payable 5,700 decrease Prepare the operating activities section of the statement of cash flows using the indirect method (Amounts to be deducted should be indicated with a minus sign.) 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 Changes in current operating assets and liabilities $ References