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				Selected Year-End 2017 Balance Sheet Data
Net income	$	440,000		Accounts receivable increase	$	47,600
Depreciation expense		84,500		Prepaid expenses decrease		16,800
Gain on sale of machinery		25,100		Accounts payable increase		6,200
				Wages payable decrease		2,900

Cash flows from operating activities
Adjustments to reconcile net income to operating cash flow
	$
		0
		$0