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 $1,648,000 Cost of goods sold 807,520 840,480 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses- Patents Utilities expense $225,776 39,552 44,496 4,944 18,128 332,896 507,584 6,592 Gain on sale of equipment Net income $ 514,176 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable $21,300 increase Accounts payable $ 8,975 decrease Inventory 27100 increase Salaries payable 1,500 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.) Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable $21,300 increase Accounts payable $ 8,975 decrease Inventory 27,100 increase Salaries payable 1,500 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.) 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