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Blue Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $628,000 60,000 26,000 $844,000 714,000 130,000 40,000 $90,000 Blue's balance sheet contained the following comparative data at December 31. Accounts receivable Accounts payable Income taxes payable 2025 $37,000 43,000 4,000 2024 $56,000 29,000 8,100 (Accounts payable pertains to opera ting expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decreasecash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000.) BLUE COMPANY Partial Statement of Cash Flows Adjustments to reconcile net income to