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 Depreciation expense Gain on sale of machinery $470,000 Accounts receivable increase 86,000 Prepaid expenses decrease 26,300 Accounts payable increase $51,600 12,000 7,200 2,500 Wages payable decrease Cash flows from operating activities Adjustments to reconcile net income to operating cash flow