The following income statement and additional year-end information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 282, 768 Depreciation expense 49,536 Rent expense 55,728 Amortization expenses-Patents 6,192 Utilities expense 22,704 $ 2,064,000 1,011,360 1,052, 640 Gain on sale of equipment Net income 416,928 635, 712 8,256 $ 643,968 Accounts receivable Inventory $ 45,000 increase Accounts payable 26,250 increase Salaries payable $ 9,125 decrease 4,950 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.) Statement of Cash Flows (partial) Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Gain on sale of equipment Depreciation expense Amortization expensePatents Changes in current operating assets and liabilities Increase in inventory Decrease in accounts payable Decrease in salaries payable Increase in accounts receivable Net cash provided by operating activities $ 0