Novak Corp.s income statement contained the condensed information below. Novak Corp. Income Statement For the Year Ended December 31, 2022 Service revenue $1,746,000 Operating expenses, excluding depreciation $1,105,200 Depreciation expense 99,000 Loss on disposal of plant assets 28,800 1,233,000 Income before income taxes 513,000 Income tax expense 100,800 Net income $412,200 Novak Corp.s balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $126,000 $108,000 Accounts payable 73,800 57,600 Income taxes payable 23,400 12,600 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. Novak Corp. Partial Statement of Cash Flows Choose the accounting period For the Year Ended December 31, 2022 Select an opening section name Select an item $Enter a dollar amount Select between addition and deduction : Select an opening name for subsection Select an item $Enter a dollar amount Select an item Enter a dollar amount Enter a total amount for this subsection Select a closing section name $Enter a total amount for this section