The following income statement and information about changes in noncash current assets and current liabilities are reported. 2,082,000 1,020,180 1,061,820 SONAD COMPANY Income Statement For Year Ended December 31, 2017 Sales $ Cost of goods sold Gross profit Operating expenses Salaries expense $ 285,234 Depreciation expense 49,968 Rent expense 56,214 Amortization expenses-Patents 6,246 Utilities expense 22,902 Gain on sale of equipment Net income 420,564 641, 256 8,328 649,584 $ Changes in current asset and current liability accounts for the year that relate to operations follow. $ Accounts receivable Inventory $ 49,800 increase 36,925 increase Accounts payable Salaries payable 9,600 decrease 2,300 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 Changes in current operating assets and liabilities $