The statement of income of Packer Inc. for the year ended December 31, 2022. reported the following condensed information: Revenue from fees $585,000 Operating expenses. 340.000 Income from operations. 245,000 Income tax expense. 61.250 Net income $183.750 Packer's statement of financial position contained the following comparative data at December 31: 2022 2021 Accounts receivable.. $52,500 545,000 Accounts payable... 34,000 41,000 Income taxes payable 5.500 3,000 The corporation has no depreciable assets. Accounts payable pertain to operating expenses. Instructions Using the indirect method, prepare the operating activities of the statement of cash flows for the year ended December 31, 2022