Salud Company reports the following information. Selected Annual Income Statement Data Selected YearEnd Balance Sheet Data Net income $400,000 Accounts receivable increase $45,200 Depreciation expense 93 ,000 Prepaid expenses decrease 15,300 Gain on sale of machinery 20,600 Accounts payable increase 7,000 Wages payable decrease 3,100 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.) Cash ows from operating activities _ Adjustments to reconcile net income to operating cash flow