Cullumber Company's income statement contained the condensed information below. Cullumber Company Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $1,228,000 Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income $1,940,000 110,000 32,000 1,370,000 570,000 112,000 $458,000 Cullumber's balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $140,000 $120,000 Accounts payable 82,000 64,000 Income taxes payable 26.000 14,000 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).) CULLUMBER COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to > > > $ $ $