The following Income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 2,083,000 Cost of goods sold 1,020,670 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense Gain on sale of equipment $ 285,371 49,992 56,241 1,062,330 6,249 22,913 420,766 641,564 8,332 $649,896 Net income Accounts receivable Inventory $ 47,100 increase Accounts payable 12,225 increase Salaries payable. 5 11,600 decrease. 3,350 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.)