Salud Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $410,000 Accounts receivable increase $46,800 Depreciation expense 85,000 Prepaid expenses decrease 17,100 Gain on sale of machinery 25,100 Accounts payable increase 7,800 Wages payable decrease 2,700 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 Adjustments to reconcile net income to operating cash flow 0 $ 0