The income statement of Metlock Inc. for the year ended December 31, 2022, reported the following condensed informatic Service revenue $640,000 Operating expenses 370,000 Income from operations 270,000 Income tax expense 27,000 Net income $243,000 Metlock's balance sheet contained the following comparative data at December 31: 2022 2021 $58,500 $70,000 Accounts receivable 36,000 50.000 3,700 Accounts payable Income taxes payable 4,500 Metlock has no depreciable assets. Accounts payable pertains to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method METLOCK INC. 43