The following income statement and information about changes in nonca: current assets and current liabilities are reported. SONAD COMPANY Income Statement For Year Ended December 31, 2015 Sales $1,967,000 Cost of goods sold 963,830 1,003,170 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses- Patents Utilities expense $269,479 47,208 53,109 5,901 21,637 397,334 605,836 Gain on sale of equipment 7,868 Net income $ 613,704 Changes in current asset and current liability accounts for the year that relate to operations follow. $12,350 decrease Accounts receivable Inventory in Accounts $40,300 increase payable Salaries 24,750 increase payable 4,500 decrease Required: Prepare only the cash flows from operating activities section of the stateme of cash flows using the indirect method. (Amounts to be deducted should 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