Exercise 23-5 Ayayai Company's income statement for the year ended December 31, 2017, contained the following condensed information. $844,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $619,000 61,000 26,000 706,000 138,000 41,000 $97,000 Ayayai's balance sheet contained the following comparative data at December 31. 2017 2016 Accounts receivable Accounts payable Income taxes payable $35,000 39,000 4,100 $54,000 33,000 8,200 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. AYAYAI COMPANY Statement of Cash Flows (Partial)