Zumbrunn Company's income statement contained the following condensed information. ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2020 Service revenue 5969,800 Operating expenses, excluding depreciation $623,300 Depreciation expense 55,000 Loss on disposal of plant assets 24,700 703,000 Income before income taxes 266,800 Income tax expense 40,800 Net income $226,000 Zumbrunn's balance sheets contained the comparative data at December 31, shown below. Accounts receivable Accounts payable Income taxes payable 2020 $74,400 41,000 11,300 2019 $60,100 28,500 6,800 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. ZUMBRUNN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash Receipts from Customers Less cash payments: For Operating Expenses For Income Taxes Ner Cash Provided by Operating Activities Click if you would like to Show Work for this question: Open Show Work