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

SONAD COMPANY Income Statement For Year Ended December $31$ Sales$$$ $1,933,000$

Cost of goods sold$947,170$

Gross profit$985,830$

Operating expenses

$$Salaries expense $ $264,821$

$$Depreciation expense $46,392$

Rent expense$52,191$

Amortization expenses$$Patents $5,799$

Utilities expense $21,263390,466$

$595,364$

Gain on sale of equipment$7,732$

Net income$$$ $603,096$

Accounts receivable $$29,550$ increase

Accounts payable $$11,650$ decrease

Inventory $12,325$ increase

Salaries payable $3,150$ 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.