Need help with this statement of cash flows problem

Pina Company's income statement for the year ended December 31, 2017, contained the following condensed information. Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $834,000 $621,000 60,000 26,000 707,000 127,000 41,000 $86,000 Pina's balance sheet contained the following comparative data at December 3 2017 2016 Accounts receivable Accounts payable Income taxes payable $39,000 40,000 4,200 $56,000 30,000 8,700 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method