The following income statement and additional year$-$end information is provided. Inventory

$11,075$ increase Salaries payable

$2,950$ decrease

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[\backslash$table$[[$SONAD COMPANY$],[$Income Statement$],[$For Year Ended December$]],31,],[$Sales$,,$$$1,926,000],[$Cost of goods sold,,$943,740],[$Gross profit,. $-20-10,982,260],[$Operating expenses,,$],[$Salaries expense,$263,862,],[$Depreciation expense,$46,224,],[$Rent expense,$52,002,()-2\mathrm{.}20],[$Amortization expenses$-$Patents,$5,778,],[$Utilities expense,$21,186,389,052],[,,593,208],[$Gain on sale of equipment,,$7,704],[$Net income,,$$600,912]]$

Accounts receivable

Inventory

$$28,150$ increase Accounts payable $11,075$ increase Salaries payable

$$15,425$ decrease $2,950$ decrease Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.