The following income statement and additional year-end information is provided. $ 2,119,000 1,038,310 1,080,690 SONAD COMPANY Income Statement For Year Ended December 31 Sales cost of goods sold Gross profit Operating expenses Salaries expense $ 290,303 Depreciation expense 50,856 Rent expense 57,213 Amortization expenses-Patents 6,357 Utilities expense 23,309 Gain on sale of equipment Net income 428,0JB 652,652 8,476 $ 661,128 Accounts receivable $ 10,900 increase Accounts payable $ 13,675 decrease Inventory 37,550 increane Salaries payable 4,650 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Receipts from customers Payments for inventory Payments for salaries Payments for rent Payments for utilities Net cash provided by operating activities $ 0