The following income statement along with additional year-end information about changes in noncash current assets and current liabilities are reported. $1,903,000 932,470 970,530 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $260,711 Depreciation expense 45,672 Rent expense 51,381 Amortization expense-Patents 5,709 Utilities expense 20,933 Gain on sale of equipment Net income 384,406 586, 124 7,612 $ 593,736 Additional Year-End Balance Sheet Data Accounts receivable $21,850 increase Inventory 33,975 increase Accounts payable 8,900 decrease Salaries payable 1,950 decrease Required: Prepare only the cash flows from operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities Net cash provided by operating activities $ 0