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$ 1,799,000 881,510 917,490 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 246,463 Depreciation expense 43,176 Rent expense 48,573 Amortization expenses-Patents 5,397 Utilities expense 19,789 Gain on sale of equipment Net income 363, 398 554,092 7,196 $ 561,288 Accounts receivable $ 26,150 increase Accounts payable $ 11,700 decrease Inventory 31,675 increase Salaries payable 1,600 decrease Prepare the operating activities section of the statement of cash flows using the direct method. indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Amortization expenses--Patents Cost of goods sold Decrease in Accounts payable Decrease in Salaries payable