Concord Company's income statement contained the following condensed information. CONCORD COMPANY Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $624,100 Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income $970,400 55,400 25,200 704,700 265,700 39,100 $226,600 Concord's balance sheets contained the comparative data at December 31, shown below. 2022 2021 Accounts receivable $75,200 $59,800 Accounts payable 40,400 28,900 Income taxes payable 13,000 6,400 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).) CONCORD COMPANY Partial Statement of Cash Flows cash payments: $ $