The following income statement and information about changes in noncash current assets and current liabilities are reported. 1,886,000 924,140 961,860 SONAD COMPANY Income Statement For Year Ended December 31, 2017 Sales $ Cost of goods sold Gross profit Operating expenses Salaries expense 258,382 Depreciation expense 45, 264 Rent expense 50,922 Amortization expenses-Patents Utilities expense 5,658 20,746 380,972 580,888 7,544 Gain on sale of equipment Net income $ 588,432 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $ 29,450 increase 20,625 increase Accounts payable Salaries payable $ 14,000 decrease 4,450 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