Pearl Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue $842,000 Operating expenses (excluding depreciation) $626,000 Depreciation expense 61,000 Loss on sale of equipment 27,000 714,000 Income before income taxes Income tax expense Net income 128,000 40,000 $88,000 Pearl's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $37,000 $56,000 Accounts payable 39,000 33,000 Income taxes payable 4,100 8,400 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. PEARL COMPANY Partial Statement of Cash Flows $