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The following income statement and information about changes in noncash current assets and current liabilities are reported. $1,810,000 886,900 923,100 SONAD COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 247,970 Depreciation expense 43, 440 Rent expense 48,870 Amortization expenses-Patents 5, 430 Utilities expense 19,910 Gain on sale of equipment Net income 365, 620 557, 480 7,240 $ 564,720 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $12,650 increase 18,775 increase Accounts payable Salaries payable $15,900 decrease 2,200 decrease Statement of Cash Flows (partial) Cash flows from operating activities Net income $ 564,720 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense 43,440 Amortization expensePatents 5,430 Gain on sale of equipment 7,240 X Changes in current operating assets and liabilities Increase in accounts receivable Increase in inventory Decrease in accounts payable Decrease in salaries payable 12,650 x 18,775 15,900 2,200 Net cash provided by operating activities $ 670,355 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted