Teal Company's income statement for the year ended December 31, 2020. contained the following condensed information. $848,000 $628,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense Loss on sale of equipment Income before income taxes 61,000 26.000 715,000 133.000 40,000 Income tax expense Net income $93,000 Teal's balance sheet contained the following comparative data at December 31. 2020 2019 $52.000 $37.000 Accounts receivable Accounts payable Income taxes payable 39,000 32.000 4,000 8.400 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the direct method. TEAL COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activitles $ Net Cash Provided by Operating Activitles $