The following income statement and additional year-end information is provided. $ 1,803,000 883, 470 919,530 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 247,011 Depreciation expense 43, 272 Rent expense 48,681 Amortization expenses-Patents 5,409 Utilities expense 19,833 Gain on sale of equipment Net income 364,20 555,324 7,212 $ 562,536 Accounts receivable $ 46,200 increase Accounts payable $ 10,100 decrease Inventory 16,275 increase salaries payable 5,850 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. (Amoun deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash deducted should be indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities