Salud Company reports the following information. Selected Annual Income Statement Data Net income $415,000 Depreciation expense 90,500 Gain on sale of machinery 26,900 Selected Year-End Balance Sheet Data Accounts receivable increase $50,400 Prepaid expenses decrease 12,300 Accounts payable increase Wages payable decrease 3,900 6,400 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