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 $2,486,000 Cost of goods sold 1,218,140 1,267,860 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses -Patents Utilities expense $340,582 59,664 67,122 7,458 27,346 502,172 Gain on sale of equipment 765,688 9,944 Net income $ 775,632 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable $9,100 decrease Accounts $16,700 increase payable Salaries 13,400 increase payable Inventory 1,350 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