Salud Company reports the following information. Selected Annual Income Statement Data Net income Depreciation expense Gain on sale of machinery Selected Year-End Balance Sheet Data $420,000 Accounts receivable increase 97,500 Prepaid expenses decrease 22,100 Accounts payable increase Wages payable decrease $ 40,400 14,100 9,800 3,900 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December Note: Amounts to be deducted should be indicated with a minus sinn