The following income statement and additional year-end information is provided.

SONAD COMPANY Income Statement For Year Ended December 31
Sales				$	1,884,000
Cost of goods sold					923,160
Gross profit					960,840
Operating expenses
Salaries expense	$	258,108
Depreciation expense		45,216
Rent expense		50,868
Amortization expensesPatents		5,652
Utilities expense		20,724			380,568
					580,272
Gain on sale of equipment					7,536
Net income				$	587,808

Accounts receivable	$	29,150		increase		Accounts payable	$	12,150		decrease
Inventory		36,325		increase		Salaries payable		3,150		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.)