The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales 1,914,000 Cost of goods sold 937,860 Gross profit 976,140 Operating expenses Salaries expense Rent expense Depreciation expense Amortization expenses-Patents Utilities expense Gain on sale of equipment $262,218 45,936 51,678 5,742 21,054 386,628 589,512 7,656 Net income Accounts receivable Inventory $ 597,168 $ 26,550 increase Accounts payable 23,900 increase Salaries payable $ 12,500 decrease 2,650 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