The income statement of Sheridan Inc. for the year ended December 31.2020, reported the following condensed information: Service revenue $763.000 Operating expenses 358.000 Income from operations 405.000 Income tax expense 77,000 Net income $328.000 Sheridan's balance shet contained the following comparative data at December 31: 2020 2019 Accounts receivable S102.000 S63.000 Accounts payable 58,000 77.000 Income taxes payable 33,000 22.000 Sheridan 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. SHERIDAN INC. Statement of Cash Flows For the Year Ended December 31. 2020 Cash Flows from Operating Actvitles Net Cash Provided by Operatlng Activisles v >