Sandhill Company's income statement for the year ended December 31, 2020, contained the following condensed information. Service revenue $845,000 Operating expenses (excluding depreciation) $621,000 Depreciation expense 59,000 Loss on sale of equipment 26,000 706,000 Income before income taxes Income tax expense Net income 139,000 40,000 $99,000 Sandhill's balance sheet contained the following comparative datar at December 31. 2020 2019 Accounts receivable $35,000 $53,000 Accounts payable 39,000 30,000 Income taxes payable 4,100 8,400 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 e.g. (15,000)) SANDHILL COMPANY Statement of Cash Flows (Partial) Cash Flows from Operating Activities Adjustments to reconcile net income to $ LA Adjustments to reconcile net income to S