Current Attempt in Progress The income statement of Windsor Inc. for the year ended December 31, 2022, reported the following condensed information: Service revenue Operating expenses Income from operations Income tax expense Net income $770,000 450,000 320,000 $288,000 Windsor's balance sheet contained the following comparative data at December 31: I 2022 2021 Accounts receivable $59.500 $63,000 Accounts payable 32,000 4,600 47,000 3,700 Income taxes payable Windsor has no depreciable assets. Accounts payable pertains to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method