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

The following income statement and information about changes in noncash current assets and current liabilities are reported.
Accounts receivable . . . . . . . . . . $ 30,500 increase
Accounts payable . . . . . . . . . . . . $ 12,500 decrease
Merchandise inventory . . . . . . . . 25,000 increase
Salaries payable . . . . . . . . . . . . . 3,500 decrease

Required
Prepare only the cash flows from operating activities section of the statement of cash flows using the indirectmethod.

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SONAD COMPANY Income Statement For Year Ended December 31,2013 Sales Cost of goods sold Gross profit Operating expenses $1,828,000 991.000 837,000 ..4 . . 44.200 49,600 4.200 Depreciation expense... Rent expense Amortization expenses-Patens. Utilities expense···· 18,125 361.660 475,340 6.200 481.540 Gain on sale of equipment.