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, 2015
Sales				$	1,949,000
Cost of goods sold					955,010
Gross profit					993,990
Operating expenses
Salaries expense	$	267,013
Depreciation expense		46,776
Rent expense		52,623
Amortization expensesPatents		5,847
Utilities expense		21,439			393,698
					600,292
Gain on sale of equipment					7,796
Net income				$	608,088

Changes in current asset and current liability accounts for the year that relate to operations follow.

Accounts receivable	$	49,850	increase	Accounts payable	$	8,325	decrease
Inventory		10,225	increase	Salaries payable		4,650	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.) Statement of Cash Flows (partial) Cash flows from operating activities Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Changes in current operating assets and liabilities