Salud Company reports the following information. Selected Annual Income Statement Data Net income $465,000 Depreciation expense 85,000 Gain on sale of machinery 24,500 Selected Year-End Balance Sheet Data Accounts receivable increase $52,400 Prepaid expenses decrease 15,000 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 Net income Adjustments to reconcile net income to operating cash flow Depreciation Gain on sale of machinery