Metlock, Inc.s income statement contained the condensed information below.

Metlock, Inc. Income Statement For the Year Ended December 31, 2017
Service revenue				$1,949,700
Operating expenses, excluding depreciation		$1,234,140
Depreciation expense		110,550
Loss on disposal of plant assets		32,160		1,376,850
Income before income taxes				572,850
Income tax expense				112,560
Net income				$460,290

Metlock, Inc.s balance sheet contained the comparative data at December 31.

		2017		2016
Accounts receivable		$140,700		$120,600
Accounts payable		82,410		64,320
Income taxes payable		26,130		14,070

Accounts payable pertain 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).)