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		$2,047,000
Cost of goods sold		1,003,030
Gross profit		1,043,970
Operating expenses
Salaries expense	$280,439
Depreciation expense	49,128
Rent expense	55,269
Amortization expensesPatents	6,141
Utilities expense	22,517	413,494
		630,476
Gain on sale of equipment		8,188
Net income		$638,664

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

Accounts receivable	$21,250	increase	Accounts payable	$11,000	decrease
Inventory	29,275	increase	Salaries payable	5,450	decrease

Required:

Prepare only the cash flows from operating activities section of the statement of cash flows using the indirect method.