Zumbrunn Companys income statement contained the condensed information below.

ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2017
Service revenue				$969,500
Operating expenses, excluding depreciation		$623,300
Depreciation expense		54,000
Loss on disposal of equipment		24,500		701,800
Income before income taxes				267,700
Income tax expense				39,700
Net income				$228,000

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

		2017		2016
Accounts receivable		$75,200		$60,400
Accounts payable		41,800		27,800
Income taxes payable		12,100		6,500

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).)