Using the following income statement and additional year-end information. SONAD COMPANY Income Statement For Year Ended December 31 Sales $2,181,000 Cost of goods sold 1,068,690 Gross profit 1, 112,310 Operating expenses Salaries expense $298,797 Depreciation expense 52,344 Rent expense 58,887 Amortization expenses- 6,543 Patents Utilities expense 23,991 440,562 671,748 Gain on sale of 8,724 equipment Net income $ 680,472 $15,200 increase $15,850 decrease Accounts receivable Inventory Accounts payable Salaries payable 20,625 increase 3,350 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