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, 2015. (Amounts to be deducted should be indicated with a minus sign.) Selected 2015 Income Statement Data Selected Year-End 2015 Balance Sheet Data Net income $485,000 Accounts receivable increase $47,200 Depreciation expense 90,000 Prepaid expenses decrease 16,200 Gain on sale of machinery 25,700 Accounts payable increase 6,000 Wages payable decrease. 4,000 cash flows from operating activities adjustments to reconciliate net incomes to operatin cash flows