The following Income statement and additional year-end Information is provided. $1,749,000 857,010 891,990 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $239,613 Depreciation expense 41,976 Rent expense 47,223 Amortization expenses-Patents 5,247 Utilities expense 19,239 Gain on sale of equipment Net income 353,298 538,692 6,996 $ 545, 688 Accounts receivable Inventory $31,750 increase 11,800 increase Accounts payable Salaries payable $12,050 decrease 1,550 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 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 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