Bridgeport Corp.'s income statement contained the condensed information below. Bridgeport Corp. Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $1,719,200 Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income $2,716,000 154,000 44,800 1,918,000 798,000 156,800 $641,200 Bridgeport Corp.'s balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $196,000 $168,000 Accounts payable 114,800 89,600 Income taxes payable 36,400 19,600 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)