Oriole Company's income statement for the year ended December 31, 2020, contained the following condensed informat Service revenue $831,000 Operating expenses (excluding depreciation) $620,000 Depreciation expense 60,000 Loss on sale of equipment 26,000 706,000 Income before income taxes Income tax expense Net income 125,000 40,000 $85,000 Oriole's balance sheet contained the following comparative data at December 31. 2020 2019 Accounts receivable $37,000 $52,000 Accounts payable 41,000 31,000 Income taxes payable 4,100 8,500 Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. ORIOLE COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities $ 10 Net Cash Provided by Operating Activities $