E22.6 Norman Company's income statement for the year ended December 31,2022 , contained the following condensed information. \begin{tabular}{|l|r|} \hline Service revenue & $840,000 \\ \hline Operating expenses (excluding depreciatic & 624,000 \\ \hline Depreciation expense & 60,000 \\ \hline Loss on sale of equipment & 26,000 \\ \hline Income before income taxes & 130,000 \\ \hline Income tax expense & 40,000 \\ \hline Net income & $90,000 \\ \hline \hline \end{tabular} Norman's balance sheet contained the following comparative data at December 31 . \begin{tabular}{|l|r|r|r|} \hline & \multicolumn{1}{|c|}{2022} & \multicolumn{1}{|c|}{2021} & \multicolumn{1}{|c|}{ Change } \\ \hline Accounts receivable & $37,000 & $54,000 & (17,000) \\ \hline Accounts payable & 41,000 & 31,000 & 10,000 \\ \hline Income taxes payable & 4,000 & 8,500 & (4,500) \\ \hline \end{tabular} Prepare the operating section of Norman Company's statement of cash flow using the indirect method