Pina Company's income statement for the year ended December 31, 2020, contained the following condensed information. $839,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $624,000 60,000 26,000 710,000 129,000 39,000 $90,000 Pina's balance sheet contained the following comparative data at December 31. Accounts receivable Accounts payable Income taxes payable 2020 $39,000 40,000 4,200 2019 $53,000 32,000 8,300 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. PINA COMPANY Statement of Cash Flows (Partial) $