Shamrock CompanyIncome StatementFor the Year Ended December $31,2025$Service revenueOperating expenses, excluding depreciation $$1,228,000$Depreciation expenseLoss on disposal of plant assetsIncome before income taxesIncome tax expenseNet income$110,00032,000$$$1,940,0001,370,000570,000112,000$$$458,000$Shamrock's balance sheets contained the following comparative data at December $31\mathrm{.}20252024$Accounts receivable$$140,000$$$120,000$Accounts payable$82\mathrm{.}00064,000$Income taxes payable$26,00014,000$Accounts payable pertain 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 elther a $-$ sign eg$.-15,000$ or in parenthesis e g$.(15,000).)$

Question $17$ of $18$

$-17$

$\backslash$table$[[$Service revenue,$$1,940,000$