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 Sales Cost of goods sold $ 2,221,000 1,088,290 1,132,710 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $ 304,277 53,304 59,967 6,663 24,431 448,642 Gain on sale of equipment 684,068 8,884 Net income $ 692,952 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $ 39,500 increase 10,250 increase Accounts payable Salaries payable $ 11,225 decrease 4,850 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.)