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The foilowing income statement and information about changes in noncash current assets and current iiabiiities are reported. SONAD COMPANY Income Statement For Year Ended December 31, 2917 Sales $1, 923, see Cost of goods sold 991,000 Gross profit 837,000 Operating expenses Salaries expense $245,535 Depreciation expense 44,200 Rent expense 49,500 Amortization expensesepatents 4,200 Utilities expense 18,125 351,550 475,349 Gain on sale of equipment 6,200 Net income $ 481,540 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable $30,500 increase Accounts payable $12,500 decrease Inventory 25,000 increase Salaries payable 3,500 decrease Use the direct method to prepare only the cash provided or used by operating activities section of the statement of cash flows for this company (Amounts to be deducted should be indicated with a minus sign.)