Zumbrunn Company's income statement contained the following condensed information. $971,600 ZUMBRUNN COMPANY 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 Zumbrunn'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 amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis e.g. (15,000).) ZUMBRUNN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash Receipts from Customers $ Adjustments to reconcile net income to $ $