Salud Company reports the following information Selected Annual Income Statement Data Net income $450,000 Depreciation expense 93,500 Gain on sale of machinery 21,800 Selected Year-End Balance Sheet Data Accounts receivable increase $43,280 Prepaid expenses decrease 14,480 Accounts payable increase 9,200 Wages payable decrease 2,300 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