The following Income statement and additional year-end Information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses $ 1,636,000 801,640 834,360 Salaries expense $224,132 Utilities expense Depreciation expense Rent expense Amortization expenses-Patents Gain on sale of equipment 39,264 44,172 4,908 17,996 330,472 Net income 503,888 6,544 $ 510,432 Accounts receivable Inventory $ 47,050 increase Accounts payable. 12,700 increase Salaries payable) $ 12,350 decrease 4,300 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted s