The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales Coat of goods sold $1,934,000 947,660 Gross profit 986,340 Operating expenses Salaries expense $264,958 Depreciation expense 46,416 Rent expense 52,218 Amortization expenses-Patents 5,802 Utilities expense" 21,274 390,668 Gain on sale of equipment 595,672 7,736 Net income $ 603,408 Accounts receivable Inventory $27,000 increase 25,750 increase: Accounts payable Salaries payable $10,700 decrease. 5,100 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