The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 1,844,000 Cost of goods sold 903,560 Gross profit 940,440 Operating expenses Salaries expense $ 252,628 Depreciation expense 44,256 Rent expense 49,788 Amortization expensesPatents 5,532 Utilities expense 20,284 372,488 567,952 Gain on sale of equipment 7,376 Net income $ 575,328 Accounts receivable $ 11,450 increase Accounts payable $ 10,525 decrease Inventory 30,050 increase Salaries payable 2,600 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.)