Larkspur Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue $843,000 Operating expenses (excluding depreciation) $626,000 Depreciation expense 61,000 Loss on sale of equipment 26,000 713,000 Income before income taxes Income tax expense Net income 130,000 41,000 $89,000 Larkspur's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $38,000 $55,000 Accounts payable 39,000 32,000 Income taxes payable 4,200 8,700 (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).) Cash Flows from Operating Activities LARKSPUR COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2025 Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Sale of Equipment Increase In Accounts Receivable Increase In Accounts Payable Increase In Income Taxes Payable Net Cash Provided by Operating Activities $ 61000 26000 17000 (7000) +A $ 4500 fA 130000 101500 231500