Problem 12-5A Novak Corp.'s income statement contained the condensed information below. Novak Corp. Income Statement For the Year Ended December 31, 2017 Service revenue $1,231,900 Operating expenses, excluding depreciation $779,780 Depreciation expense 69,850 Loss on disposal of plant assets 20,320 869,950 Income before income taxes 361,950 Income tax expense 71,120 $290,830 Net income Novak Corp.'s balance sheet contained the comparative data at December 31. 2017 2016 $76,200 $88,900 Accounts receivable Accounts payable 52,070 40,640 Income taxes payable 16,510 8,890 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 sign e.g. -15,000 or in parenthesis e.g. (15.000).)