Zumbrunn Companys income statement contained the condensed information below.

ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2017
Service revenue				$971,200
Operating expenses, excluding depreciation		$623,300
Depreciation expense		55,200
Loss on disposal of equipment		25,100		703,600
Income before income taxes				267,600
Income tax expense				39,800
Net income				$227,800

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

		2017		2016
Accounts receivable		$76,000		$59,600
Accounts payable		41,000		27,100
Income taxes payable		13,200		6,300

Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the indirect method.