Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2021:

Operating income$261,000Income on discontinued operations65,000

All income statement items are subject to a 25% income tax rate. In its 2021 income statement, Freda's separately stated income tax expense and total income tax expense would be:

Shady Lane's income tax payable account decreased from $14.4 million to $10.1 million during 2021. If its income tax expense was $81.5 million, what was shown as an operating cash flow under the direct method?