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Salud Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2017. (Amounts to be deducted should be indicated with a minus sign.) Selected 2017 Income Statement Data Net income Depreciation expense Gain on sale of machinery $495,000 Accounts receivable increase 86,000 Prepaid expenses decrease 21,200 Accounts payable increase Selected Year-End 2017 Balance Sheet Data $40,800 16,800 9,600 3,600 Wages payable decrease Cash flows from operating activities et income Adjustments to reconcile net income to operating cash flow Depreciation Gain on sale of machinery Accounts receivable increase Prepaid expense decrease Accounts payable increase Wages payable decrease