Culver Corp's income statement for the year ended December 31, 2020, had the following condensed information: $776,100 Service revenue Operating expenses (excluding depreciation) Depreciation expense Unrealized loss on FV-Nl investments Loss on sale of equipment Income before income taxes Income tax expense Net income $489,000 64,000 4,300 12,800 570,100 206,000 56,000 $150,000 There were no purchases or sales of trading (FV-Nl) investments during 2020. Culver's statement of financial position included the following comparative data at December 31: FV-Nl investments Accounts receivable Accounts payable Income tax payable 2020 $22,000 35,500 44,900 7,700 2019 $26,300 54,700 31,600 8,800 Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Culver Corp Partial Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2020 $ $ $