Sarasota Corp.'s income statement for the year ended December 31, 2023, had the following condensed information: Service revenue $772,700 Operating expenses (excluding depreciation) $498,000 Depreciation expense 59,000 Unrealized loss on FV-NI investments 5,000 Loss on disposal of equipment 13,700 575,700 Income before income tax 197,000 Income tax expense 46,000 Net income $151,000 There were no purchases or sales of trading (FV-NI) investments during 2023. Sarasota's statement of financial position included the following comparative data at December 31: 2023 2022 FV-NI investments $21,400 $26,400 Accounts receivable 35,300 54,600 Accounts payable 45,800 31,800 Income tax payable 8,300 9,500 Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow