Zumbrunn Company's income statement contained the following condensed information. Zumbrunn's balance sheet contained the comparative data at December 31, shown below. 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).)