Salud Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2017. (Amounts to be deducted should be indicated with a minus sign.) Selected 2017 Income Statement Data Net income $400,000 Depreciation expense 80, eee Gain on sale of machinery 20,eee Selected Year-End 2012 Balance Sheet Data Accounts receivable increase $40, Bee Prepaid expenses decrease 12, Accounts payable increase 6,000 Wages payable decrease 2000 Cash flows from operating activities Adjustments to reconcile net income to operating cash flow 0