Vaughn Company's income statement contained the following condensed information. VAUGHN COMPANY Income Statement For the Year Ended December 31, 2022 Service revenue $971,600 Operating expenses, excluding depreciation $ 624.900 Depreciation expense 55.900 Loss on disposal of plant assets 26,000 706.800 Income before income taxes 264.800 Income tax expense 39.500 Net income $225,300 Vaughn's balance sheets contained the comparative data at December 31, shown below. 2022 2021 Accounts receivable $75.100 $ 59,800 Accounts payable 41.000 27.100 Income taxes payable 12.500 7,900 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis eg. (15,000).) VAUGHN COMPANY Partial Statement of Cash Flows cash payments: $