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 $470,000 Depreciation expense 86,000 Gain on sale of machinery 27,500 Selected Year-End 2017 Balance Sheet Data Accounts receivable increase $52,000 Prepaid expenses decrease 15,900 Accounts payable increase 8,000 Wages payable decrease 3,700 Cash flows from operating activities Adjustments to reconcile net income to operating cash flow