Please explain how to solve the Operating expense and Income tax.

Sunland Company's income statement contained the following condensed information. Sunland's balance sheets contained the comparative data at December 31 , shown below. Accounts payable pertain to operating expenses. Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)