The following income statement and additional yearend information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 1,828,666 Cost of goods sold 991,666 Gross profit 83?,666 Operating expenses Salaries expense 5 245,535 Depreciation expense 44,266 Rent expense 49,566 Amortization expensesPatents 4,266 Utilities expense 18,125 361,656 435,346 Gain on sale of equipment 6,266 Net income 5 451:549 Accounts receivable 5 36,566 increase ccounts payable 5 12,566 decrease Inventory 25,666 increase Salaries payable 3,566 decrease Prepare the operating activities section ofthe statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.] 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.} Cash ows from operating activities _ Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash