Bonita Company's income statement contained the following condensed information. BONITA COMPANY Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income Accounts receivable Accounts payable Income taxes payable 2022 40,100 $75,500 $60,400 13,900 $624,600 2021 Bonita's balance sheets contained the comparative data at December 31, shown below. cash payments: 27,600 54,900 7,900 24,400 $969,400 703,900 265,500 40,800 $224,700 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) BONITA COMPANY Partial Statement of Cash Flows $