Can someone help me complete this accounting problem?

The following income statement and information about changes in noncash current assets and current liabilities are reported SONAD COMPANY Income Statement For Year Ended December 31, 2013 Sales Cost of goods sold $ 1,828,000 991,000 837,000 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $245,535 44,200 49,600 4,200 18,125 361,660 475,340 6,200 Gain on sale of equipment Net income $ 481,540 Changes in current asset and current liability accounts for the year that relate to operations follow $ 30,500 increase Accounts payable 25,000 increase Salaries payable $12,500 decrease 3,500 decrease Accounts receivable Merchandise inventory