Salud Company reports the following information.

Selected Annual Income Statement Data Selected Year$-$End Balance Sheet Data

Net income $ $435,000$ Accounts receivable increase $ $52,400$

Depreciation expense $84,000$ Prepaid expenses decrease $15,900$

Gain on sale of machinery $23,600$ Accounts payable increase $9,400$

Wages payable decrease $3,300$

Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December $31.$

Note: Amounts to be deducted should be indicated with a minus sign.