The following income statement along with additional year-end information about changes in noncash current assets and current liabilities are reported. SONAD COMPANY Income Statement For Year Ended December 31 Sales $ 2,215,000 Cost of goods sold 1,085,350 Gross profit 1,129,650 Operating expenses Salaries expense $ 303,455 Depreciation expense 53,160 Rent expense 59,805 Amortization expense–Patents 6,645 Utilities expense 24,365 447,430 682,220 Gain on sale of equipment 8,860 Net income $ 691,080 Additional Year-End Balance Sheet Data Accounts receivable $ 12,950 increase Inventory 23,600 increase Accounts payable 9,075 decrease Salaries payable 4,750 decrease Required: Prepare only the cash flows from operating activities section of the statement of cash flows using the indirect metho