Zumbrunn Companys income statement contained the condensed information below.

ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2014
Service revenue				$970,030
Operating expenses, excluding depreciation		$624,980
Depreciation expense		60,970
Loss on disposal of equipment		15,940		701,890
Income before income taxes				268,140
Income tax expense				40,070
Net income				$228,070

Zumbrunns balance sheet contained the comparative data at December 31, shown below.

		2014		2013
Accounts receivable		$75,200		$60,890
Accounts payable		40,430		27,210
Income taxes payable		10,970		7,230

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 - sign e.g. -15,000 or in parenthesis e.g. (15,000).)