Crane Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

Service revenue $$839,000$

Operating expenses $($excluding depreciation$)$ $$630,000$

Depreciation expense $59,000$

Loss on sale of equipement $26,000715,000$

Income before income taxes $124,000$

Income tax expense $40,000$

Net income $84,000$

Crane's balance sheet contained the following comparative data at December $31.$

$20252024$

Accounts receivable $$38,000$ $$56,000$

Accounts payable $42,00031,000$

Income taxes payable $4,1008,000$

$($Accounts payable pertains to operating expenses.$)$

Prepare the operating activities section of the statement of cash flows using the direct method