The following income statement along with additional year-end information about changes in noncash current assets and current liabilities are reported. SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses $2,168, 888 1058 1,181,688 Salaries expense Depreciation expense Rent expense Amortization expense-Patents Utilities expense $295,928 51,848 58,328 6,480 23,768 436,328 665, 288 8.648 673,928 Gain on sale of equipment Net income Additional Year-End Balance Sheet Data Accounts receivable Inventory Accounts payable Salaries payable $23,488 increase 25,975 increase 18,475 decrease 5,188 decrease Requlrec Prepare only the cash flows from operating activities section of the statement of cash fiows using the indirect method. (Amounts to be deducted should be Indlcated wlth a mlnus slgn.) Cash flows from operating activities 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