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The income statement and a schedule reconciling cash flows from operating activities to net income are provided below for Macrosoft Corporation. MACROSOFT CORPORATION Income Statement For the Year Ended December 31, 2016 (S in millions) Revenues and gains: Sales Gain on sale of cash equivalents Gain on sale of investments $ 296.00 1.30 23.30 320.60 Expenses and loss: Cost of goods sold Salaries Interest expense Insurance $ 113.00 39.30 11.30 19.30 9.30 3.30 Patent amortization Loss on sale of land 5.30 200.80 Income before tax 119.80 59.90 Income tax expense Net income $ 59.90 of Net Income to Net Cash Flows from Operating Activitios (S in millions) Net income S 59.90 Adjustments for noncash effects: Depreciation expense Patent amortization expense Loss on sale of land Gain on sale of investment 9.30 3.30 5.30 (23.30) 5.30 (11.30) 17.30 30 5.30 3.30 9.30 Decrease in accounts roceivable Increase in inventory Increase in accounts payablo Decrease in bond discount Increase in salaries payable Decrease in propaid insurance Increase in income tax payable Net cash flows from operating activities $ 84.00