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				$	2,241,000
Cost of goods sold					1,098,090
Gross profit					1,142,910
Operating expenses
Salaries expense	$	307,017
Depreciation expense		53,784
Rent expense		60,507
Amortization expensesPatents		6,723
Utilities expense		24,651			452,682
					690,228
Gain on sale of equipment					8,964
Net income				$	699,192

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

Accounts receivable	$	17,100		increase		Accounts payable	$	9,250		decrease
Inventory		31,675		increase		Salaries payable		1,700		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.)