Salud Company reports the following information. Selected Annual Income Statement Data Net income Depreciation expense Gain on sale of machinery $400,000 Selected Year-End Balance Sheet Data Accounts receivable increase 80,000 20,000 Prepaid expenses decrease Accounts payable increase Wages payable decrease $40,000 12,000 6,000 2,000 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