Sweet Acacia Company's income statement contained the condensed information below. Service revenue Sweet Acacia Company Income Statement For the Year Ended December 31, 2022 Operating expenses, excluding depreciation $1,473,600 $2,328,000 Depreciation expense Loss on disposal of plant assets Income before income taxes Income tax expense Net income 132,000 38,400 1,644,000 684,000 134,400 $549,600 Sweet Acacia Company's balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $168,000 $144,000 Accounts payable 98,400 76,800 Income taxes payable 31,200 16,800 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 with elther a-sign eg.-15,000 or In parenthesis eg. (15,000).) 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 es. (15,000)) Sweet Acacia Company Partial Statement of Cash Flows Adjustments to reconcile net income to