The following income statement and additional year-end information is provided.

SONAD COMPANY Income Statement For Year Ended December 31
Sales				$	1,912,000
Cost of goods sold					936,880
Gross profit					975,120
Operating expenses
Salaries expense	$	261,944
Depreciation expense		45,888
Rent expense		51,624
Amortization expensesPatents		5,736
Utilities expense		21,032			386,224
					588,896
Gain on sale of equipment					7,648
Net income				$	596,544

Accounts receivable	$	19,900		increase		Accounts payable	$	9,800		decrease
Inventory		20,450		increase		Salaries payable		1,100		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.)