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