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 $296, 194 Depreciation expense 51,888 Rent expense 58,374 Amortization expenses-Patents 6,486 Utilities expense 23,782 $2,162,000 1,059,380 1, 102,620 Gain on sale of equipment Net income 436,724 665,896 8,648 $ 674,544 Accounts receivable Inventory $45,250 increase 13,700 increase Accounts payable Salaries payable $13,100 decrease 1,650 decrease Prepare the operating activities section of the statement of cash flows using the indirect method. (Amounts indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Net income to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities $ 0