Service revenue $843,430 Operating expenses (excluding depreciation) $628,560 Depreciation expense 64,890 Loss on sale of equipment 20,170 713,620 Income before income taxes 129,810 Income tax expense 38,990 Net income $90,820 Krausss balance sheet contained the following comparative data at December 31. 2014 2013 Accounts receivable $37,470 $58,900 Accounts payable 46,630 31,310 Income taxes payable 3,840 8,850 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method