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Exercise 16-20B (Algo) Direct: Cash flows from operating activities LO P5 19 The following income statement and additional year-end information is provided. oints 342,226 59,952 67 , 446 27 , 478 504,596 769,384 SONAD COMPANY Income Statement For Year Ended December Sales Cost of goods sold Gross profit Operating expenses Salaries expense Depreciation expense Rent expense Amortization expensesPatents Utilities expense Gain on sale of equipment 31 7, 494 Net income Accounts receivable Inventory $ 43,850 increase 14,975 increase 9,992 $ 779,376 Accounts payable $ 13,925 decrease Salaries payable 1,500 decrease Prepare the operating activities section of the statement of cash flows using the direct method. Note: Amounts to be deducted should be indicated with a minus sign. Answer is not complete. Statement of Cash Flows (Partial) Cash flows from operating activities Payments for inventory Payments for rent Payments for salaries Receipts from customers 0