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Exercise 12-18B Direct: Cash flows from operating activities LO P5 Using the following income statement and additional year-end information. $1,803,000 883,470 919,530 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $247,011 Depreciation expense 43,272 Rent expense 48,681 Amortization expenses-Patents 5,409 Utilities expense 19,833 Gain on sale of equipment Net income 364,206 555,324 7,212 562,536 $ Accounts receivable Inventory $40,850 increase 34,625 increase Accounts payable Salaries payable $9,325 decrease 4,050 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities