Salud Company reports the following information, Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 485,000 Accounts receivable increase $ 51,200 Depreciation expense 93,500 Prepaid expenses decrease 10,000 Gain on sale of machinery 26,900 Accounts payable increase 6,200 Wages payable decrease 2,600 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 net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities