Selected Annual Income Statement Data Net income Selected Year-End Balance Sheet Data $412,000 Accounts receivable decrease Depreciation expense 49, 200 Inventory decrease Amortization expense 7,600 Prepaid expenses increase Gain on sale of plant assets 6,800 Accounts payable decrease Salaries payable increase $149,600 50,000 5,500 8,400 2,000 Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities $ 0