The following income statement and information about changes in noncash current assets and currem liabilities are reported. SONAD COMPANY ncome Statement For Year Ended December 31, 2013 1,966,000 Sales Cost of goods sold 963,340 Gross profit 1,002,660 Operating expenses $269,342 Salaries expense Depreciation expense 47,184 Rent expense 53,082 5,898 Amortization expenses-Patents 21,626 397.132 Utilities expense 605,528 7,864 Gain on sale of equipment 613,392 Net income Changes in current asset and current liability accounts for the year that relate to operations follow Accounts receivable $41,850 increase Accounts payable 10,575 decrease Merchandise inventory 33,825 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. (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 s