Wildhorse Company's income statement for the year ended December 31, 2025, contained the following condensed information. Service revenue Operating expenses (excluding depreciation) $619,000 Depreciation expense Loss on sale of equipment Income before income taxes Income tax expense Net income $844,000 61,000 26,000 706,000 138,000 41,000 $97,000 Wildhorse's balance sheet contained the following comparative data at December 31. 2025 2024 Accounts receivable $35,000 $54,000 Accounts payable 39,000 33,000 Income taxes payable 4,100 8,200 (Accounts payable pertains 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 sign e.g. -15,000 or in parenthesis e.g. (15,000).) WILDHORSE COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2025 Adjustments to reconcile net income to