Skysong Company's income statement for the year ended December 31, 2020, contained the following condensed information. Service revenue $848,000 Operating expenses (excluding depreciation) $622,000 Depreciation expense 59,000 Loss on sale of equipment 25,000 706,000 Income before income taxes 142,000 Income tax expense 40,000 Net income $102.000 Skysong's balance sheet contained the following comparative data at December 31. Accounts receivable Accounts payable Income taxes payable 2020 $38,000 41.000 3,800 2019 $53,000 31,000 8,500 (Accounts payable pertains 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 either a-signe.g.-15,000 or in parenthesis es. (15,000)) SKYSONG COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities $ Net Income Adjustments to reconcile net income to >