Shamrock, Inc. Income Statement For the Year Ended December 31, 2022 Service revenue $2,910,000 Operating expenses, excluding depreciation $1,842,000 Depreciation expense 165,000 Loss on disposal of plant assets 48,000 2,055,000 Income before income taxes 855,000 Income tax expense Net income 168,000 $687,000 Shamrock, Inc's balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $210,000 $180,000 Accounts payable 123,000 96,000 Income taxes payable 39,000 21,000 Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flo with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) Shamrock, Inc. Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 165000 Loss on Disposal of Plant Assets 48000 Decrease in Accounts Payable 30000 Increase in Accounts Payable 27000 687000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 165000 Loss on Disposal of Plant Assets 48000 Decrease in Accounts Pavable. 30000 Increase in Accounts Payable 27000 Increase in Income Taxes Payable 18000 Net Cash Provided by Operating Activities eTextbook and Media 288000 975000