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 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense Gain on sale of equipment Net income $2,498,00 1,224,020 1,273,980 $342,226 59,952 67,446 7,494 27,478 504,596 769,384 9,992 $ 779,376 Accounts receivable Inventory $30,950 increase 29,075 increase Accounts payable Salaries payable $10,650 decrease 2,250 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. (Ame indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities A J