Salud Company reports the following information Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $450,000 Accounts receivable increase $45,200 Depreciation expense 92,580 Prepaid expenses decrease 14,700 Gain on sale of machinery 26,000 Accounts payable increase 6,200 Wages payable decrease 3,900 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 Adjustments to reconcile net income to operating cash flow