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, 2017 Sales $1,828,000 f goods sold 837,000 Gross profit Operating expenses Salaries expense Depreciation expense $245,535 44,200 Rent expense 49,600 nses-Patents Utili+ioe expense 18,125 361,660 475,340 6,200 Gain on sale of equipment S 481,540 Net income Changes in current asset and current liability accounts for the year that relate to operations follow. $12,500 decrease 3,500 decrease Accounts receivable $30,500 increase 25,000 increase Accounts payable Salaries payable Inventory 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 witha minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities net cash provided by operating Adjustments activities reconcile net income Income statement items not affecting cash Changes in current operating assets and liabilities $