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				$	1,878,000
Cost of goods sold					920,220
Gross profit					957,780
Operating expenses
Salaries expense	$	257,286
Depreciation expense		45,072
Rent expense		50,706
Amortization expensesPatents		5,634
Utilities expense		20,658			379,356
					578,424
Gain on sale of equipment					7,512
Net income				$	585,936

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

Accounts receivable	$	14,000	increase	Accounts payable	$	14,325	decrease
Inventory		28,475	increase	Salaries payable		2,900	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.)