Net income $ 52,400 Salud Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data $415,000 Accounts receivable increase Depreciation expense 97,500 Prepaid expenses decrease 15,300 Gain on sale of machinery 23,600 Accounts payable increase 8,200 Wages payable decrease Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.) 3,100 Statement of Cash Flows (partiat) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities