Salud Company reports the following information. Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $ 490,000 Accounts receivable increase $ 48,800 Depreciation expense 84,000 Prepaid expenses decrease 14,700 Gain on sale of machinery 20,000 Accounts payable increase 8,400 Wages payable decrease 2,100 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.)