Problem $4-9($Algo$)$ Statement of cash flows $[$LO$4-8]$

The Diversified Portfolio Corporation provides investment advice to customers. A condensed income statement for the year ended December $31,2024,$ appears below:

$\backslash$table$[[,920,000],[$Service revenue,$],[$Operating expenses,$710,000],[$Income before income,$210,000],[$Income tax expense,$52,500],[$income$,157,500]]$

The following balance sheet information also is available:

$\backslash$table$[[,\frac{12}{31}\frac{?}{?}\frac{202412}{31}\frac{?}{2023},],[$Cash$,$$$315,500,$$$71,000$