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 Net incomo $450,000 Depreciation expense 83,000 Gain on sale of machinery 27,800 Selected Year-End Balance Sheet Data Accounts receivable increase $51,200 Prepaid expennen decrease 16,200 Accounts payable increase 6,400 Wagos payable decrease 2,300 Cash flows from operating activities Adjustments to reconcile net income to operating cash flow Income statement items not affecting cash Changes in current operating assets and liabilities 0 $ 0