ally's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue $839,000 Operating expenses (excluding depreciation) $624,000 Depreciation expense 60,000 Loss on sale of equipment 26,000 710,000 Income before income taxes Income tax expense Net income 129,000 39,000 $90,000 Oriole's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $39,000 $53,000 Accounts payable 40,000 32,000 Income taxes payable 4,200 8,300 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. ORIOLE COMPANY Partial Statement of Cash Flows SA SA