Skysong Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue $847,000 Operating expenses (excluding depreciation) $626,000 Depreciation expense 60,000 Loss on sale of equipment 26,000 712,000 Income before income taxes Income tax expense Net income 135,000 40,000 $95,000 Skysong's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $35,000 $52,000 Accounts payable 43,000 30,000 Income taxes payable 4,000 9,000 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. SKYSONG COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2025 Cash Flows from Operating Activities $ $ I