please help me to make corrections and write down how did you solve them , thanks

FOURCES Ch 1 Exercise 5-16 a-b (Part Level Submission) The statement of income of Riverbed Transport Inc. for the year ended December 31, 2020, reported the following condensed information: 01 22 RIVERBED TRANSPORT INC. Income Statement OZ Year Ended December 31, 2020 Service revenue $635,000 3 Operating expenses 465,000 Income from operations 170,000 1 Other revenues and expenses Gain on disposal of equipment $30,000 1 Interest expense 16,000 14,000 Income before income tax 184,000 Income tax 36,800 Net Income $147,200 art Riverbed's statement of financial position included the following comparative data at December 31: 2020 2019 Accounts receivable $60,500 $70,500 Prepaid insurance 24,000 8,500 Accounts payable 39,500 60,000 Interest payable 8,000 3,000 Income tax payable 22,000 17,000 Unearned revenue 22,000 47,000 Additional information: Operating expenses include $260,000 in depreciation expense. The company follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flows. Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2020, using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) RIVERBED TRANSPORT INC. Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash flows from operating activities Cash Received from Customers Cash payments T For Operating Expenses For Interest For Income Tax Net cash provided by operating activities