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

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.)

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\begin{tabular}{|l|c|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows (Partial) } \\ \hline Cash flows from operating activities & \\ \hline Receipts from customers & \\ \hline Payments for inventory & \\ \hline Payments for rent & \\ \hline Payments for salaries & \\ \hline Payments for utilities & \\ \hline & $ \\ \hline & \\ \hline & \\ \hline \end{tabular} Amortization expenses-Patents Cost of goods sold Decrease in Accounts payable Decrease in Salaries payable Depreciation expense Gain on sale of equipment Increase in Accounts receivable Increase in Inventory Payments for inventory \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline$ \\ \hline \end{tabular} Payments for salaries Payments for utilities Receipts from customers Rent expense Salaries expense