The following income statement ond additional year-end Information is provided. SONAD COMPANY Income Statement For Year Ended December 31 Sales Cast of goods sold Gross DOTI Operating expenses Salarses expense $324,005 Depreciation wense 38.760 Rent pense 63,855 Amortization openses Patents 7. 095 ULTE pense 26,015 $ 2,365,000 1.158, 850 1,206,150 477,730 729,20 3.400 5737.00 Sam on sale of equipment Betanco Acounts receivable Inventory $ 18,400 Increase Accounts walle 15,850 increase salaries able 5 13.425 decrease 5.058 decrease method (Amounts to be deducted should be Prepare the operating activities section of the statement of cash flows using the Indicated with a minus sign) Utilities expense 26.015 4730 720,420 9, 460 $ 237,880 Gain on sale of equipment Net income Accounts receivable $ 19,400 Increase Accounts payable 5 13,425 decrease Inventory 15,858 Increase salaris payable 5,05 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be seducted should be Indicated with a minus sign.) Stol Cash Flow Partia Cash tow trumpet Recen Payments for