Exercise 12-6 Indirect: Cash flow from operations LO P2 Salud Company reports the following information. Use the indirect method to prepare only the operating activities section of its statement of cash flows for the year ended December 31, 2015. (Amounts to be deducted should be indicated with a minus sign.) Selected 2015 Income Statement Data Selected Year-End 2015 Balance Sheet Data Net income Depreciation expense Gain on sale of machinery $420,000 86,500 27,200 Accounts receivable increase Prepaid expenses decrease Accounts payable increase Wages payable decrease. $54,000 15,300 9,600 2,800 Cash flows from operating activities Adjustments to reconcile net income to operating cash flow 0