the chart in the second pic is wrong

The following income statement and additional year-end information is provided. S 1,642,000 804,580 837,420 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 224,954 Depreciation expense 39,408 Rent expense 44.334 Amortization expenses-Patents 4,926 Utilities expense 18,062 Gain on sale of equipment Net income 331,684 505,736 6.568 $ 512,304 Accounts receivable $ 15,550 increase Accounts payable $ 15,375 decrease Inventory 35,250 increase salaries payable 3,850 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Depreciation expense s Amortization expenses-Patents Gain on sale of equipment Increase in Accounts receivable Inpresa in Inun 39,408 4,926 (6,568) (15,550) VE Inventory Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Depreciation expense $ Amortization expenses-Patents Gain on sale of equipment Increase in Accounts receivable Increase in Inventory Decrease in Accounts payable Decrease in Salaries payablo 39,408 4.926 (6,568) (15,550) (35.250) (15,375) (3.805) Net cash used in operating activities $ (32,214)