The following income statement and additional year-end information is provided. $1,728,000 846, 720 881, 280 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $236,736 Depreciation expense 41,472 Rent expense 46,656 Amortization expenses-Patents 5,184 Utilities expense 19, ees Gain on sale of equipment Net income 349,056 532,224 6,912 $ 539,136 Accounts receivable Inventory $18,600 increase 12,075 increase Accounts payable Salaries payable $14,225 decrease 3,150 decrease Prepare the 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 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 0