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 $440,000 Depreciation expense 97,500 Gain on sale of machinery 26, 300 Selected Year-End 2017 Balance Sheet Data Accounts receivable increase $47,200 Prepaid expenses decrease 15,600 Accounts payable increase 8,400 Wages payable decrease , 2,700 ded Cash flows from operating activities Net income Adiustments to reconcile net income to operating cash 440,000 Depreciation Gain on sale of machinery Accounts receivable increase Prepaid expono decrease Accounts payable increase Wages payable decrease 97.000 3 26 300 47 200 15,600 8.400 2700 197 200