Swifty Company's income statement contained the following condensed information. SWIFTY COMPANY Income Statement For the Year Ended December 31, 2022 Service revenue $ 969,500 Operating expenses, excluding depreciation $ 623,300 Depreciation expense 54,000 Loss on disposal of plant assets 24.500 701,800 Income before income taxes 267.700 Income tax expense 39,700 Net income $ 228,000 Swifty's balance sheets contained the comparative data at December 31, shown below. 2022 2021 Accounts receivable $ 75,200 $ 60,400 Accounts payable 41.800 27,800 Income taxes payable 12.100 6,500 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 with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) SWIFTY COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities Cash Receipts from Customers $ Add cash payments: $ $ 34100