Kingbird, Inc.'s income statement contained the condensed information below.

Kingbird, Inc.

Income Statement

For the Year Ended December 31, 2017

Service revenue $3,385,300

Operating expenses, excluding depreciation $2,142,860

Depreciation expense 191,950

Loss on disposal of plant assets 55,840 2,390,650

Income before income taxes 994,650

Income tax expense 195,440

Net income $799,210

Kingbird, Inc.'s balance sheet contained the comparative data at December 31.

Accounts receivable $244,300 (2017) $209,400 (2016)

Accounts payable 143,090 (2017) 111,680 (2016)

Income taxes payable 45,370 (2017) 24,430 (2016)

Accounts payable pertain to operating expenses.

What is the operating activities section of the statement of cash flows using the indirect method?