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Splish Brothers Inc.'s income statement contained the condensed information below. Splish Brothers Inc. Income Statement For the Year Ended December 31, 2022 Service revenue $2,619,000 Operating expenses, excluding depreciation $1,657,800 Depreciation expense 148,500 Loss on disposal of plant assets 43,200 1,849,500 Income before income taxes 769,500 Income tax expense 151,200 Net income $618,300 Splish Brothers Inc.'s balance sheets contained the following comparative data at December 31 2022 2021 Accounts receivable $189.000 $162,000 Accounts payable Income taxes payable 110,700 35,100 86,400 18.900 Accounts payable pertain 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 signes -15,000 or in parenthesises (15,0001) Splish Brothers Inc. Partial Statement of Cash Flows Adjustments to reconcile net income to Adjustments to reconcile net income to