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

SONAD COMPANY Income Statement For Year Ended December 31
Sales				$	1,922,000
Cost of goods sold					941,780
Gross profit					980,220
Operating expenses
Salaries expense	$	263,314
Depreciation expense		46,128
Rent expense		51,894
Amortization expensesPatents		5,766
Utilities expense		21,142			388,244
					591,976
Gain on sale of equipment					7,688
Net income				$	599,664

Accounts receivable	$	47,450		increase		Accounts payable	$	8,300		decrease
Inventory		15,550		increase		Salaries payable		2,950		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.)