The following income statement and information about changes in noncash current assets and current liabilities are reported. SONAD COMPANY Income Statement For Year Ended December 31, 2015 2,228,000 Sales Cost of goods sold 1,091,720 Gross profit 1,136,280 Operating expenses 305,236 Salaries expense Depreciation expense 53,472 60,156 Rent expense 6,684 Amortization expenses Patents Utilities expense 24,508 450,056 686,224 Gain on sale of equipment 8,912 695,136 Net income Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable 17,750 increase Accounts payable 14,200 decrease 4,650 decrease Inventory 34,225 increase Salaries payable Required: Prepare only the cash flows from operating activities section of the statement of cash flows using the indirect method. (Amounts to be deducted should be indicated with a minus sign.)