Salua company reports the Tonowing information Check my Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $465,000 Accounts receivable increase Depreciation expense 350,000 99,500 Prepaid expenses decrease 14,400 Gain on sale of machinery 22,400 Accounts payable increase 7,800 Mages payable decrease 3,700 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.) Statement of Cash Flows (partial) Cash flows from operating activities The income Adjustments to reconcile net income to operating cash flow