*Problem 17-5A Zumbrunn Company's income statement contained the condensed information below. ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2017 $970,700 Service revenue Operating expenses, excluding depreciation Depreciation expense Loss on disposal of equipment Income before income taxes Income tax expense Net income $623,100 54,500 25,200 702,800 267,900 40,900 $227,000 Zumbrunn's balance sheet contained the comparative data at December 31, shown below. 2017 2016 Accounts receivable Accounts payable Income taxes payable $74,500 40,600 13,400 $60,100 28,200 6,000 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).)