I'm having a hard time understanding the direct method, Please show work, thank you.

Ivanhoe Company's income statement contained the condensed information below. $2,037,000 Ivanhoe Company Income Statement For the Year Ended December 31, 2022 Service revenue Operating expenses, excluding depreciation $1,289,400 Depreciation expense 115.500 Loss on disposal of plant assets 33,600 Income before income taxes Income tax expense 1.438,500 598,500 117,600 Net income $480.900 Ivanhoe Company's balance sheets contained the following comparative data at December 31. 2022 2021 Accounts receivable $147.000 $126.000 86.100 67.200 Accounts payable Income taxes payable 27.300 14.700 Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. Ivanhoe Company Partial Statement of Cash Flows For the Year Ended December 31, 2022 v Cash Flows from Operating Activities Cash Receipts from Customers 2058000 Less V: Cash Payments For Operating Expenses $ 1289.400 For Income Taxes 180200 638400 Net Decrease in Cash $ 1419600