Pronghorn Company's income statement for the year ended December 31, 2025, contained the following condensed information. Revenue from fees $1,677,000 Operating expenses (excluding depreciation)" $1,288,000 Depreciation expense 114,000 Gain on sale of equipment (7,000) 1,395,000 Income before income taxes 282,000 Income tax expense 112,800 Net income $169,200 Pronghorn's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $165,000 $115,000 Accounts payable 133,000 83,000 Income taxes payable 17,000 24,000 (Accounts payable pertains 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 eg-15,000 or in parenthesis eg. (15,000))