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, 2017
Sales				$	2,231,000
Cost of goods sold					1,093,190
Gross profit					1,137,810
Operating expenses
Salaries expense	$	305,647
Depreciation expense		53,544
Rent expense		60,237
Amortization expensesPatents		6,693
Utilities expense		24,541			450,662
					687,148
Gain on sale of equipment					8,924
Net income				$	696,072

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

Accounts receivable	$	21,050		increase		Accounts payable	$	8,900		decrease
Inventory		23,600		increase		Salaries payable		4,850		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