The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 2,141,000 Cost of goods sold 1,049,090 Gross profit 1,091,910 Operating expenses Salaries expense $293,317 Depreciation expense 51,384 Rent expense 57,807 Amortization expenses-Patents Utilities expense 6,423 23,551 432,402 Gain on sale of equipment Net incone 659,428 8,564 $667,992 Accounts receivable Inventory $ 43,350 increase Accounts payable. 34,500 increase Salaries payable $ 15,925 decrease 5,500 decrease i 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.) 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