please help me on how to prepare the operating activities section of the statement of cash flows using the direct method.

The income statement of Shamrock Inc. for the year ended December 31, 2022, reported the following condensed information: Service revenue $700,000 Operating expenses 480,000 Income from operations 220,000 Income tax expense 22,000 Net income $198,000 Shamrock's balance sheet contained the following comparative data at December 31: 2022 2021 $59,500 $69,000 Accounts receivable 38,000 49,000 Accounts payable Income taxes payable 4,900 2.900 Shamrock 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. SHAMROCK INC. Statement of Cash Flows $ $