Whispering Winds Corp.'s income statement contained the following conden $971,600 Whispering Winds Corp. Income Statement For the Year Ended December 31, 2020 Service revenue Operating expenses, excluding depreciation $624,900 Depreciation expense 55.900 Loss on disposal of plant assets 26,000 Income before income taxes Income tax expense Net income 706,800 264,800 39.500 $225,300 Whispering Winds's balance sheets contained the comparative data at Decem 2020 Accounts receivable Accounts payable Income taxes payable $75.100 41,000 12,500 2019 $59.800 27.100 7.900 O ii 53 L Income before income taxes Income tax expense Net income 264,800 39,500 $225,300 Whispering Winds's balance sheets contained the comparative data at December 31, shown below. Accounts receivable Accounts payable Income taxes payable 2020 $75.100 41.000 12,500 2019 $59.800 27.100 7.900 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amour flow with either a -sign e.g.-15,000 or in parenthesis eg. (15,000).) Whispering Winds Corp. Partial Statement of Cash Flows i Question 4 of 4 Partial Statement of Cash Flows $ Adjustments to reconcile net income to y $ S O i 53