The statement of income of Whispering Winds Inc. for the year ended December 31, 2024, reported the following condensed information: Revenue from fees $558,000 Operating expenses 308,000 Income from operations 250,000 Income tax expense 69,600 Net income $180,400 Whispering Winds's statement of financial position contained the following comparative data at December 31: 2024 2023 Accounts receivable $53,200 $47,900 Accounts payable 36,600 46,100 Income taxes payable 5,300 3,700 The corporation has no depreciable assets. Accounts payable pertain to operating expenses. Using the indirect method, prepare the operating activities of the statement of cash flows for the year ended December 31, 2024 (Show amounts that decrease cash flow with either a - sign e.g. -25,000 or in parenthesis e.g. (25,000).) WHISPERING WINDS INC. Statement of Cash Flows (partial) Adjustments to reconcile net income to $