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 Cost of goods sold Gross profit Operating expenses 2,312,000 1,132,880 1,179,120 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $316,744 55,488 62,424 6,936 25,432 467,024 712,096 9,248 721,344 Gain on sale of equipment Net income Changes in current asset and current liability accounts for the year that relate to operations follow Accounts receivable 17,250 increase Accounts payable Inventory $15,825 decrease 2,900 decrease 31,375 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.) 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