Pearl Company's income statement for the year ended December 31, 2020, contained the following condensed information. $842,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $618,000 59,000 25,000 702,000 140,000 41,000 $99,000 Pearl's balance sheet contained the following comparative data at December 31. 2020 2019 Accounts receivable Accounts payable Income taxes payable $38,000 42,000 3,900 $53,000 33,000 8,700 (Accounts payable pertains 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).) PEARL COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 PEARL COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities $ Adjustments to reconcile net income to $ 654800 Net Cash Provided by Operating Activities $ 202200