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, 2016
Sales				$	2,221,000
Cost of goods sold					1,088,290
Gross profit					1,132,710
Operating expenses
Salaries expense	$	304,277
Depreciation expense		53,304
Rent expense		59,967
Amortization expensesPatents		6,663
Utilities expense		24,431			448,642
					684,068
Gain on sale of equipment					8,884
Net income				$	692,952

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

Accounts receivable	$	28,100		increase		Accounts payable	$	15,200		decrease
Inventory		36,025		increase		Salaries payable		4,350		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