M$$todo Directo;

Estado de Ingresos y Gastos:

Service revenue $$840,000$

Operating expense $($excluding depreciation$)$ $$624,000$

Depreciation expense $$60,000$

Loss son sale of equipment $$26,000,$$$710,000$

Income before income taxes $$130,000$

Income tax expense $$40,000$

Balance sheet:

${20122011}_{?}$

Account receivable $$37,000$$$59,000$

Account payable $$46,000$$$31,000$

Income taxes payable $$4,000$$$8,500$

Prepare la secci$$n de operaciones del flujo de efectivo.