Martinez Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue Operating expenses (excluding depreciation) $626,000 Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $847,000 60,000 26,000 712,000 135,000 40,000 $95,000 Martinez's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $35,000 $52,000 Accounts payable 43,000 30,000 Income taxes payable 4,000 9,000 (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 eg.-15,000 or in parenthesis e.g. (15,000).) MARTINEZ COMPANY Partial Statement of Cash Flows (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 eg.-15,000 or in parenthesis eg. (15,000).) MARTINEZ COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to > > < $