The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 2,082,000 Cost of goods sold 1,020,180 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense Gain on sale of equipment Net income $ 285,234 49,968 56,214 6,246 22,902 1,061,820 420,564 641,256 8,328 $ 649,584 Accounts receivable Inventory $ 33,900 increase Accounts payable 27,150 increase Salaries payable $ 15,675 decrease 5,450 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities