View Policies -/10 E Current Attempt in Progress Martinez Company's income statement for the year ended December 31, 2020, contained the following condensed information. Service revenue $839,000 Operating expenses (excluding depreciation) $624,000 Depreciation expense 60,000 Loss on sale of equipment 26,000 710,000 Income before income taxes 129,000 Income tax expense 39,000 Net income $90,000 Martinez's balance sheet contained the following comparative data at December 31. 2020 2019 Accounts receivable $39,000 $53,000 Accounts payable 40,000 32,000 Income taxes payable 4,200 8,300 (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign eg-15,000 or in parenthesis eg. (15,000)) MARTINEZ COMPANY Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a sign eg.-15,000 or in parenthesis eg (15,000)) MARTINEZ COMPANY Statement of Cash Flows (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to v