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				$	2,322,000
Cost of goods sold					1,137,780
Gross profit					1,184,220
Operating expenses
Salaries expense	$	318,114
Depreciation expense		55,728
Rent expense		62,694
Amortization expensesPatents		6,966
Utilities expense		25,542			469,044
					715,176
Gain on sale of equipment					9,288
Net income				$	724,464

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

Accounts receivable	$	10,200	increase	Accounts payable	$	8,675	decrease
Inventory		39,100	increase	Salaries payable		3,000	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.)

It has an area on the sheet for "Changes in current assests and liabilities not sure what goes under there.