The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 1,872,000 Cost of goods sold 917,280 Gross profit Operating expenses 954,720 Salaries expense $256,464 Depreciation expense Rent expense Amortization expenses-Patents Utilities expense Gain on sale of equipment Net income 44,928 50,544 5,616 20.592 378,144 576,576 7,488 $ 584,064 Accounts receivable Inventory $ 29,100 increase Accounts payable 22,925 increase Salaries payable $ 13,150 decrease 1,450 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be