Exercise 23-6 Sarasota Company's income statement for the year ended December 31, 2017, contained the following condensed information. Service revenue $842,000 $618,000 Operating expenses (excluding depreciation) Depreciation expense 59,000 Loss on sale of equipment 25,000 702,000 Income before income taxes 140,000 Income tax expense 41,000 $99,000 Net income Sarasota's balance sheet contained the following comparative data at December 31. 2017 2016 Accounts receivable $38,000 $53,000 Accounts payable 33,000 42,000 Income taxes payable 8,700 3,900 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) SARASOTA COMPANY Statement of Cash Flows (Partial) $ Adjustments to reconcile net income to $