Using the following income statement and additional year-end information.

SONAD COMPANY Income Statement For Year Ended December 31
Sales				$	1,828,000
Cost of goods sold					991,000
Gross profit					837,000
Operating expenses
Salaries expense	$	245,535
Depreciation expense		44,200
Rent expense		49,600
Amortization expensesPatents		4,200
Utilities expense		18,125			361,660
					475,340
Gain on sale of equipment					6,200
Net income				$	481,540

Accounts receivable	$	30,500		increase		Accounts payable	$	12,500		decrease
Inventory		25,000		increase		Salaries payable		3,500		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 $ 0