Salud Company reports the following information Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net Income $490,00 Accounts receivable increase $54,400 Depreciation expense 99,000 Prepaid expenses decrease 17,100 Gain on sale of machinery 24,800 Accounts payable increase 6,300 Wages payable decrease 3,600 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 not cash provided by operating activities