Culver Company's income statement for the year ended December 31, 2020, contained the following condensed information. $837,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes $621,000 60,000 25,000 706,000 131,000 40,000 $91,000 Income tax expense Net income Culver's balance sheet contained the following comparative data at December 31. Accounts receivable 2020 $36,000 42,000 4,000 2019 $55,000 31,000 8,200 Accounts payable Income taxes payable 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).) CULVER COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 $ Adjustments to reconcile net income to $ > $