Martinez Corp.'s income statement for the year ended December 31, 2020, had the following condensed information: $763,900 Service revenue Operating expenses (excluding depreciation) $488,000 Depreciation expense 60,000 Unrealized loss on FV-NI investments 4,600 Loss on sale of equipment 12,300 Income before income taxes Income tax expense Net income 564,900 199,000 61,000 $ 138,000 There were no purchases or sales of trading (FV-NI) investments during 2020. Martinez's statement of financial position included the following comparative data at December 31: FV-NI investments Accounts receivable Accounts payable Income tax payable 2020 2019 $22,000 $26,600 35,100 55,100 45,100 31,800 8,100 9,600 Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Martinez Corp. Partial Statement of Cash Flows (Direct Method) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash Received from Customers v Cash Paid For Income Taxes $ Cash Paid To Suppliers Net Cash Provided by Operating Activities $1