Salud Company reports the following information. Selected Annual Income Statement Data Net income $440,000 Depreciation expense 81,500 Gain on sale of machinery 27, 200 Selected Year-End Balance Sheet Data Accounts receivable increase $53,200 Prepaid expenses decrease 17, 700 Accounts payable increase 8, 800 Wages payable decrease 2, 700 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