k Salud Company reports the following information. Selected Annual Income Statement Data Net income Depreciation expense Gain on sale of machinery Selected Year-End Balance Sheet Data $ 455,000 Accounts receivable increase 84,500 Prepaid expenses decrease 20,300 Accounts payable increase Wages payable decrease. $ 43,200 16,500 6,200 2,300 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended Decem (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities inces Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Wages payable decrease Depreciation Changes in current operating assets and liabilities Gain on sale of machinery Accounts receivable increase Prepaid expense decrease Accounts payable increase Net cash provided by operating activities $ (2,300) 84,500 20,300 (43,200) 16,500 6,200 $ 455,000 82,000 $ 537,000