Current Attempt in Progress

Whipering Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

$\backslash$table$[[$Service revenue,,$$83$P$,000],[$Operating expenses $($excluding depreciation$),$$$630,000,],[$Depreciation expeme,$59\mathrm{.}000,],[$Loss on sale of equipment,$26\mathrm{.}000,715,000],[$Income before income taxes,,$124,000],[$Income tax expense,,$40\mathrm{.}000],[$Net income,,$$84,000]]$

Whispering's balance sheet contained the following comparative data at December $31.$

$\backslash$table$[[,2025,2024],[$Accounts recelorale,$$78000,$$$56000],[$Acroums phymbe,$42\mathrm{.}000,31\mathrm{.}000],[$Income tases parable,$4,300,3\mathrm{.}000]]$

$($Accounts paratle gertains to operating eapemes$)$

Prenure the epergting wetheiss tection of the thatement of cauh flows ushe uhe drect mectod$($Accounts payable pertains to operating expenses$)$

Prepare the operating activities section of the statement of cash flows using the direct method.

WHISPERING COMPANY

Partial Statement of Cash Flows

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