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 Depreciation expense Gain on sale of machinery $495,000 Accounts receivable increase 83,500 Prepaid expenses decrease 23,600 Accounts payable increase Selected Year-End 2017 Balance Sheet Data $48,000 13,200 6,200 2,700 Wages payable decrease Cash flows from operating activities Adjustments to reconcile net income to operating cash flow