Current Attempt in Progress Waterway Company's income statement contained the condensed information below. Waterway Company Income Statement For the Year Ended December 31, 2022 Service revenue $1,552,000 Operating expenses, excluding depreciation $982.400 88,000 Depreciation expense Loss on disposal of plant assets Income before income taxes 25,600 1,096,000 456,000 Income tax expense 89,600 Net income $366,400 Waterway Company's balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $112,000 $96,000 Accounts payable 65.600 51,200 Income taxes payable 20,800 11.200 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the Indirect method. (Showa with either a-signes -15,000 or in parenthesis eg. (15,000).) Prepare the operating activites 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 parenthesis es (15,0001) Waterway Company Partial Statement of Cash Flows 5 Adjustments to reconcile net income to V