Vaughn Manufacturing's income statement contained the condensed information below. $1,746,000 Vaughn Manufacturing Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $1,105,200 Depreciation expense 99,000 Loss on disposal of plant assets 28,800 Income before income taxes Income tax expense Net income 1,233,000 513,000 100,800 $412.200 Vaughn Manufacturing's balance sheets contained the following comparative data at December 31. 2022 Accounts receivable Accounts payable Income taxes payable $126,000 73 800 23,400 2021 $ 108,000 57.600 12.600 Accounts payable pertain to operating expenses Prepare the operating activities section of the statement of cash flows using the Indirect method. (Show amounts that decrease cash flow with either a signes. -15,000 or in parenthesis es (15,000 flow with either a - signes -15,000 or in parenthesis es: (15,000).) Vaughn Manufacturing Partial Statement of Cash Flows Adjustments to reconcile net income to $