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, 2015 S 1,614,000 790,860 Sales Cost of goods sold 823,140 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense S 221,118 38,736 43,578 4,842 17,754 Utilities expense 326,028 497,112 6,456 Gain on sale of equipment Net income S 503,568 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable S 29,650 Accounts payable Salaries payable S 11,225 decrease 1,200 decrease increase 19,900 increase 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 Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Amortization expense-Patents Depreciation expense Gain on sale of equipment Changes in current operating assets and liabilities Decrease in salaries payable Increase in accounts receivable Increase in inventory cash provided by operating activities