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 $465,000 Accounts receivable increase 83,000 Prepaid expenses decrease 25,400 Accounts payable increase Wages payable decrease $ 47,200 13,800 9,200 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 Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation Gain on sale of machinery Changes in current operating assets and liabilities $ 465,000 0 $ 465,000