Exercise $16-4($Algo$)$ Indirect: Cash flows from operating activities LO P$2$

The following income statement and additional year$-$end information is provided.

$\backslash$table$[[\backslash$table$[[$SONAD COMPANY$],[$Income Statement$],[$For Year Ended December $31]]],[$Sales$,,$$$2,209,000],[$Cost of goods sold,,$1,082,410],[$Gross profit,,$\backslash$bar $(1,126,590)],[$Operating expenses$],[$Salaries expense,$$302,633,],[$Depreciation expense,$53,016,],[$Rent expense,$59,643,],[$Amortization expenses$-$Patents,$6,627,],[$Utilities expense,$24,299,446,218],[$Gain on sale of equipment,,$\backslash$table$[[680,372],[8,836]]],[$Net income,,$$689,208]]$

Accounts receivable $$44,100$ increase Accounts payable $$11,500$ decrease Inventory $,13,825$ increase Salaries payable $3,400$ decrease Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

$\begin{array}{cc}\text{S}\text{t}\text{a}\text{t}\text{e}\text{m}\text{e}\text{n}\text{t}of\text{C}\text{a}\text{s}\text{h}\text{F}\text{l}\text{o}\text{w}\text{s}(partial)& ?\\ \text{C}\text{a}\text{s}\text{h}\text{f}\text{l}\text{o}\text{w}\text{s}\text{f}\text{r}\text{o}\text{m}\text{o}\text{p}\text{e}\text{r}\text{a}\text{t}\text{i}\text{n}\text{g}\text{a}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{i}\text{e}\text{s}& ?\\ ?& ?\\ \text{A}\text{d}\text{j}\text{u}\text{s}\text{t}\text{m}\text{e}\text{n}\text{t}\text{s}to\text{r}\text{e}\text{c}\text{o}\text{n}\text{c}\text{i}\text{l}\text{e}\text{n}\text{e}\text{t}\text{i}\text{n}\text{c}\text{o}\text{m}\text{e}to\text{n}\text{e}\text{t}\text{c}\text{a}\text{s}\text{h}\text{p}\text{r}\text{o}\text{v}\text{i}\text{d}\text{e}\text{d}by\text{o}\text{p}\text{e}\text{r}\text{a}\text{t}\text{i}\text{n}\text{g}\text{a}\text{c}\text{t}\text{i}\text{v}\text{i}\text{t}\text{i}\text{e}\text{s}& ?\\ \text{I}\text{n}\text{c}\text{o}\text{m}\text{e}\text{s}\text{t}\text{a}\text{t}\text{e}\text{m}\text{e}\text{n}\text{t}\text{i}\text{t}\text{e}\text{m}\text{s}\text{n}\text{o}\text{t}\text{a}\text{f}\text{f}\text{e}\text{c}\text{t}\text{i}\text{n}\text{g}\text{c}\text{a}\text{s}\text{h}& ?\\ ?& ?\\ ?& ?\\ \text{C}\text{h}\text{a}\text{n}\text{g}\text{e}\text{s}in\text{c}\text{u}\text{r}\text{r}\text{e}\text{n}\text{t}\text{o}\text{p}\text{e}\text{r}\text{a}\text{t}\text{i}\text{n}\text{g}\text{a}\text{s}\text{s}\text{e}\text{t}\text{s}\text{a}\text{n}\text{d}\text{l}\text{i}\text{a}\text{b}\text{i}\text{l}\text{i}\text{t}\text{i}\text{e}\text{s}& ?\\ ?& ?\\ ?& ?\\ ?& ?\\ ?& ?\\ ?& ?\end{array}$