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, 2017 Sales Cost of goods sold Gross profit Operating expenses 1,908,000 934,920 973,080 Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense 261,396 45,792 51,516 5,724 20,988 385,416 587,664 7,632 595,296 Gain on sale of equipment Net income Changes in current asset and current liability accounts for the year that relate to operations follow Accounts receivable 30,000 increase Accounts payable Inventory 13,325 decrease 2,800 decrease 29,375 increase Salaries payable Requirec 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 sian. 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