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 $ 1,530,000 749,700 780,300 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $ 209,610 36,720 41,310 4,590 16,830 309,060 Gain on sale of equipment 471,240 6,120 Net income $ 477,360 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $30,950 increase 35,050 increase Accounts payable Salaries payable $ 13,900 decrease 5,250 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.)