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 Salaries expense $257,149 Depreciation expense 45,048 Rent expense 50,679 Amortization expenses-Patents 5,631 Utilities expense 20,647 $1,877,000 919,730 957,270 Gain on sale of equipment Net income 379,154 578, 116 7,508 585,624 $ Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $42,650 increase 28,025 increase Accounts payable Salaries payable $15,525 decrease 6,000 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