Indigo Company's income statement for the year ended December 31, 2025, contained the following condensed information. Indigo's balance sheet contained the following comparative data at December 31 . (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. Prepare the operating activities section of the statement of cash flows using the direct method. INDIGO COMPANY Partial Statement of Cash Flows $