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. (Amounts to be deducted should be indicated with a minus sign.) Selected Annual Income Statement Data Selected Year-End Balance Sheet Data Net income $410,000 Accounts receivable increase $43,200 Depreciation expense 94,000 Prepaid expenses decrease 16,500 Gain on sale of machinery 24,800 Accounts payable increase 8,200 Wages payable decrease 3. see Cash flows from operating activities Net incomo Adjustments to reconcile net income to operating cash flow Income statement items not affecting cash Depreciation Gain on sale of machinery Changes in current operating assets and liabilities Accounts receivable increase Prepaid expense decrease Accounts payable increase Wages payable decrease Net cash provided by operating activities 0 0 $