The following income statement and information about changes in noncash current assets and current liabilities are reported. sonad company income statement for year ended december 31, 2013 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 expenses–patents 4,200 utilities expense 18,125 361,660 475,340 gain on sale of equipment 6,200 net income $ 481,540 changes in current asset and current liability accounts for the year that relate to operations follow. accounts receivable $ 30,500 increase accounts payable $ 12,500 decrease merchandise inventory 25,000 increase salaries payable 3,500 decrease required: prepare only the cash flows from operating activities section of the statement of cash flows using the indirect method. (amounts to be deducted should be indicated with a minus sign.)