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 1.25 points et income Depreciation expense Gain on sale of machinery S 455, 000 95, 000 27, 200 Accounts receivable increase Prepaid expenses decrease Accounts payable increase Wages payable decrease $51, 600 14, 700 9, 600 2, 500 Answer is not complete Cash flows from operating activities Net income Adjustments to reconcile net income to operating cash $455,000 flow S 95,000 (27,200) (51,600) Depreciation Gain on sale of machinery Accounts receivable increase Prepaid expense decrease Accounts payable increase Wages payable decrease 14,700 9,600 (2,500) 38,000 $ 493,000