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				$	2,172,000
Cost of goods sold					1,064,280
Gross profit					1,107,720
Operating expenses
Salaries expense	$	297,564
Depreciation expense		52,128
Rent expense		58,644
Amortization expensesPatents		6,516
Utilities expense		23,892			438,744
					668,976
Gain on sale of equipment					8,688
Net income				$	677,664

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

Accounts receivable	$	15,800	increase	Accounts payable	$	15,050	decrease
Inventory		20,650	increase	Salaries payable		3,050	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.)