Coronado Company's income statement for the year ended December 31, 2020, contained the following condensed information. Service revenue $845,000 Operating expenses (excluding depreciation) $621,000 Depreciation expense 59,000 Loss on sale of equipment 26,000 706,000 Income before income taxes 139,000 Income tax expense 40,000 Net income $99,000 Coronado's balance sheet contained the following comparative data at December 31. 2020 2019 Accounts receivable $35,000 $53,000 Accounts payable 39,000 30,000 Income taxes payable 4,100 8.400 (Accounts payable pertains 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).) CORONADO COMPANY Statement of Cash Flows (Partial) $ Adjustments to reconcile net income to $ $