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 1,722,000 Sales Cost of goods sold 843,780 Gross profit 878,220 Operating expenses $235,914 Salaries expense 41,328 Depreciation expense Rent expense 46,494 Amortization expenses-Patents 5,166 18,942 347,844 Utilities expense 530,376 Gain on sale of equipment 6,888 537,264 Net income Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable 10,500 increase Accounts payable 8,100 decrease Inventory 38,325 increase Salaries payable 4,350 decrease 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.) 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