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

SONAD COMPANY

Income Statement

For Year Ended December $31$

Sales $ $1,921,000$

Cost of goods sold $941,290$

Gross profit $979,710$

Operating expenses

Salaries expense $ $263,177$

Depreciation expense $46,104$

Rent expense $51,867$

Amortization expenses$$Patents $5,763$

Utilities expense $21,131388,042$

$591,668$

Gain on sale of equipment $7,684$

Net income $ $599,352$

Accounts receivable $ $34,000$ increase Accounts payable $ $13,800$ decrease

Inventory $25,400$ increase Salaries payable $1,100$ 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.