Show calculation please

The following income statement and information about changes in noncash current assets and current liabilities are reported SONAD COMPANY Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $2,039,000 999,110 1,039,890 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $279,343 48,936 55,053 6,117 22,429 411,878 628,012 8,156 $636,168 Gain on sale of equipment Net income Changes in current asset and current liability accounts for the year that relate to operations follow Accounts receivable Inventory $39,500 increase 36,025 increase Accounts payable Salaries payable $11,275 decrease 3, 850 decrease Use the direct method to prepare only the cash provided or used by operating activties section of the statement of cash flows for this company. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Receipts from customers Payments for utilities Payments for salaries Payments for rent Payments for inventory Net cash provided by operating activities