Novak Corp.s income statement contained the condensed information below. Novak Corp. Income Statement For the Year Ended December 31, 2022 Service revenue $2,813,000 Operating expenses, excluding depreciation $1,780,600 Depreciation expense 159,500 Loss on disposal of plant assets 46,400 1,986,500 Income before income taxes 826,500 Income tax expense 162,400 Net income $664,100 Novak Corp.s balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $203,000 $174,000 Accounts payable 118,900 92,800 Income taxes payable 37,700 20,300 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).) Novak Corp. Partial Statement of Cash Flows Choose the accounting period For the Year Ended December 31, 2022 Select an opening section name Cash Flows from Operating Activities Select an item Net Income $Enter a dollar amount 664,100 Adjustments to reconcile net income to Select an opening name for subsection Net Cash Provided by Operating Activities Select an item $Enter a dollar amount Select an item Enter a dollar amount Select an item Enter a dollar amount 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