Please solve using the direct method

The following income statement and additional year-end information is provided. $ 1,688,000 827, 120 860,880 SONAD COMPANY Income Statement For Year Ended December 31 Sales Cost of goods sold Gross profit Operating expenses Salaries expense $ 231,256 Depreciation expense 40,512 Rent expense 45,576 Amortization expenses-Patents 5,064 Utilities expense 18,568 Gain on sale of equipment Net income 340,976 519,904 6,752 $ 526,656 Accounts receivable $ 41,100 increase Accounts payable $ 10, 200 decrease Inventory 16,775 increase salaries payable 4,900 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 ................................................. 1