Sunland Company's income statement contained the condensed information below. $1.455.000 Sunland Company Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $921,000 Depreciation expense 82,500 Loss on disposal of plant assets 24.000 Income before income taxes Income tax expense Net income 1,027.500 427,500 84.000 $343,500 2021 Sunland Company's balance sheets contained the following comparative data at December 31. 2022 Accounts receivable $105.000 $90.000 Accounts payable 61.500 48.000 Income taxes payable 19.500 10.500 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 either a-sign eg. -15,000 or in parenthesis eg. (15,000.) Sunland Company Partial Statement of Cash Flows Adjustments to reconcile net income to