The following Income staterment and addiuonal year-end Information is provided. SONAD COPEANY Income Statement For Year Ended Decesber 31 $1, S88, D00 774, 208 ses, B00 Sales Cost of goods sold Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expenses-Patents utilities expense $216,460 37,920 42,660 4,748 319,160 17,380 486,640 6,320 Gain on sale of equipment 492,960 Net income $10, 25e decrease 2,100 decrease $26,95e increase 27,425 increase Accounts payable Salaries payable Accounts receivable Inventory Prepare the operating activitles section of the statement of cash flows using the Indirect method. (Am 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 liabiities