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				$	1,582,000
Cost of goods sold					775,180
Gross profit					806,820
Operating expenses
Salaries expense	$	216,734
Depreciation expense		37,968
Rent expense		42,714
Amortization expensesPatents		4,746
Utilities expense		17,402			319,564
					487,256
Gain on sale of equipment					6,328
Net income				$	493,584

Changes in current asset and current liability accounts for the year that relate to operations follow.

Accounts receivable	$	41,550		increase		Accounts payable	$	15,800		decrease
Inventory		34,375		increase		Salaries payable		5,350		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
Changes in current operating assets and liabilities
	$0