Stellar Companys income statement for the year ended December 31, 2020, contained the following condensed information.

Service revenue				$837,000
Operating expenses (excluding depreciation)		$621,000
Depreciation expense		60,000
Loss on sale of equipment		25,000		706,000
Income before income taxes				131,000
Income tax expense				40,000
Net income				$91,000

Stellars balance sheet contained the following comparative data at December 31.

		2020		2019
Accounts receivable		$36,000		$55,000
Accounts payable		42,000		31,000
Income taxes payable		4,000		8,200

(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 - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

STELLAR COMPANY Statement of Cash Flows (Partial) December 31, 2020For the Year Ended December 31, 2020For the Quarter Ended December 31, 2020
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Gain on Sale of EquipmentNet IncomeIncrease in Income Taxes PayableDecrease in Income Taxes PayableDecrease in Accounts ReceivableDepreciation ExpenseIncrease in Accounts PayableLoss on Sale of EquipmentDecrease in Accounts PayableIncrease in Accounts Receivable		$
Adjustments to reconcile net income to
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash
Increase in Accounts Payable Decrease in Accounts Receivable Gain on Sale of Equipment Increase in Accounts Receivable Loss on Sale of Equipment Decrease in Accounts Payable Depreciation Expense Increase in Income Taxes Payable Decrease in Income Taxes Payable Net Income	$
Gain on Sale of Equipment Decrease in Accounts Receivable Increase in Accounts Receivable Decrease in Income Taxes Payable Net Income Depreciation Expense Decrease in Accounts Payable Loss on Sale of Equipment Increase in Income Taxes Payable Increase in Accounts Payable
Decrease in Accounts Payable Depreciation Expense Increase in Accounts Receivable Decrease in Accounts Receivable Increase in Accounts Payable Net Income Increase in Income Taxes Payable Loss on Sale of Equipment Gain on Sale of Equipment Decrease in Income Taxes Payable
Decrease in Income Taxes Payable Increase in Accounts Payable Increase in Income Taxes Payable Loss on Sale of Equipment Net Income Depreciation Expense Gain on Sale of Equipment Decrease in Accounts Receivable Increase in Accounts Receivable Decrease in Accounts Payable
Decrease in Income Taxes Payable Depreciation Expense Increase in Accounts Payable Decrease in Accounts Receivable Net Income Decrease in Accounts Payable Increase in Accounts Receivable Loss on Sale of Equipment Gain on Sale of Equipment Increase in Income Taxes Payable
Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in Cash		$