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 Salaries expense 213,172 Depreciation expense 37,344 Rent expense 42,012 Amortization expenses-Patents 4,668 Utilities expense 17.116 1,556,000 762,440 793,560 314,312 479,248 6,224 485,472 Gain on sale of equipment Net Income Changes in current asset and current lobility accounts for the year that relate to operations follow. Accounts receivable Inventory $ 35,550 increase 27,475 increase Accounts payable Salarios payable $ 12,800 decrease 3,250 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.) BE SI- 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 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and abilities