The following income statement and additional year$-$end information is provided.

$20$

points

$\backslash$table$[[\backslash$table$[[$SONAD COMPANY$],[$Income Statement$],[$For Year Ended December $31]],],[$Sales$,,],[$Cost of goods sold,$1,602,000,],[$Gross profit,$219,474,],[$Operating expenses,$38,448,],[$Salaries expense,$43,254,],[$Depreciation expense,$4,806,],[$Rent expense,$17,622,323,604],[$Amortization expenses$-$Patents,,$493,416],[$Utilities expense,,$6,408],[$Gain on sale of equipment,,$$499,824],[$Net income,,$]]$

Accounts receivable $$26,900$ increase Accounts payable

Inventory $,30,175$ increase Salaries payable

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Enter amounts to be deducted as negative values.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$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,$],[,],[,],[,]]$