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 $400,000 Accounts receivable increase $46,000 Depreciation expense 92,000 Prepaid expenses decrease 13,500 Gain on sale of machinery 25, 100 Accounts payable increase 7,000 Wages payable decrease 2,900 Cash flows from operating activities Adjustments to reconcile net income to operating cash flow