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Exercise 12-18B Direct: Cash flows from operating activities LO P5 Using the following income statement and additional year-end information. $1,774,000 869, 260 904,740 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $243,038 Depreciation expense 42,576 Rent expense 47,898 Amortization expenses-Patents 5,322 Utilities expense 19,514 Gain on sale of equipment 358,348 546,392 7,096 553,488 Net income $ Accounts receivable Inventory $39,400 increase 38,425 increase Accounts payable Salaries payable $10,800 decrease 2,100 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