Current Attempt in Progress The income statement of Splish Brothers Inc. for the year ended December 31, 2022 reported the following condensed information: Service revenue Operating expenses Income from operations Income tax expense Net income $630,000 390,000 240,000 24,000 $216,000 Splish Brothers's balance sheet contained the following comparative data at December 31: 2022 2021 $56,500 $68,000 Accounts receivable Accounts payable Income taxes payable 36,000 4,600 45,000 2,300 Splish Brothers has no depreciable assets. Accounts payable pertains to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. SPLISH BROTHERS INC. Statement of Cash Flows For the Year Ending December 31, 2022