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 $410,000 Accounts receivable increase $49,600 81,000 25,400 Prepaid expenses decrease 15,000 7,400 2,800 Accounts payable increase Wages payable decrease 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