Sunland Company's income statement contained the following condensed information. SUNLAND COMPANY Income Statement For the Year Ended December 31, 2022 Service revenue $969,700 Operating expenses, excluding depreciation $624,400 Depreciation expense 54,800 Loss on disposal of plant assets 25,900 705,100 Income before income taxes 264,600 Income tax expense 39,000 Net income $225,600 Sunland's balance sheets contained the comparative data at December 31, shown below. 2022 2021 Accounts receivable $74,600 $60,600 Accounts payable 40,600 28,500 Income taxes payable 13,600 8,000 Accounts payable pertain to operating expenses. Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e g. -15,000 or in parenthesis e.g. (15,000).) SUNLAND COMPANY Partial Statement of Cash Flows A cash payments: $ $ eTextbook and Media