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Exercise 12-4 Indirect: Cash flows from operating activities LO P2 The following income statement and additional year-end information is provided. $2,228,000 1.091.720 1,136,280 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses salaries expense $305,236 Depreciation expense 53,472 Rent expense 60,156 Amortization expenses-Patents 6,684 Utilities expense 24,500 Gain on sale of equipment Net income 450,056 686,224 8,912 $ 695,136 Accounts receivable Inventory $11,450 increase 29,550 increase Accounts payable Salaries payable $15,050 decrease 3,550 decrease Prepare the operating activities section of the statement of cash flows using the Indirect method. (Amounts to be deducted should be Indicated with a minus sign.) Statement of Cash Flows (partial) Cash flows from operating activities Not income $ 695,136 Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Gain on sale of equipment 8.912 Depreciation expense 53.472 Amortization expense Patents 6,684 Changes in current operating assets and liabilities Increase in accounts receivable Increase in inventory Decrease in accounts payable Decrease in salaries payable + Net cash provided by operating activities 5 764,204