Cullumber Company's income statement for the year ended December 31, 2020, contained the following condensed information. $842,000 $618,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment 59.000 25,000 702,000 Income before income taxes 140,000 Income tax expense 41,000 Net income $99,000 Cullumber's balance sheet contained the following comparative data at December 31. 2020 2019 $38,000 $53,000 Accounts receivable Accounts payable 42,000 33.000 Income taxes payable 3,900 8,700 (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 - signe.g. -15,000 or in parenthesise.g. (15,000).) CULLUMBER COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Adjustments to reconcile net income to > > $ $