Marin Company's income statement for the year ended December 31, 2017, contained the following condensed information $846,000 Service revenue Operating expenses (excluding depreciation) $630,000 Depreciation expense 61,000 Loss on sale of equipment 27,000 Income before income taxes Income tax expense Net income 718,000 128,000 40,000 $88,000 Marin's balance sheet contained the following comparative data at December 31. Accounts receivable Accounts payable Income taxes payable 2017 2016 $35,000 $57.000 42,000 30,000 3.900 8,700 Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-signes. -15,000 or in parenthesis es. (15,0001) MARIN COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to