Using the following income statement and additional year-end information. SONAD COMPANY Income Statement For Year Ended December 31 Sales $2,348,000 Cost of goods sold 1,150,520 Gross profit 1,197,480 Operating expenses Salaries expense $321,676 Depreciation expense 56,352 Rent expense 63,396 Amortization expenses-Patents 7,044 Utilities expense 25,828 474,296 Gain on sale of equipment 723,184 9,392 Net income $ 732,576 Accounts receivable Inventory $37,350 increase 17,775 increase Accounts payable Salaries payable $ 9,575 decrease 2,000 decrease Prepare the operating activities section of the statement of cash flows using the direct method. (Amounts to be deducted should be indicated with a minus sign.) Statement of Cash Flows (Partial) Cash flows from operating activities Cash received from customers $ 0