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 Cost of goods sold $ 2,427,000 1,189,230 1,237,770 Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents Utilities expense $332,499 58,248 65,529 7,281 26,697 490,254 Gain on sale of equipment 747,516 9,708 Net income $ 757,224 Changes in current asset and current liability accounts for the year that relate to operations follow. Accounts receivable Inventory $ 35,350 increase 23,925 increase Accounts payable Salaries payable $ 10,175 decrease 3,350 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 $ 0