Salud Company reports the following information Selected Annual Income Statement Data Net Income $ 420,00 Depreciation expense 82,500 Gain on sale of machinery 23,300 Selected Year-End Balance Sheet Data Accounts receivable increase $44,400 Prepaid expenses decrease 12,300 Accounts payable increase 9,600 Wages payable decrease 2,800 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