The Income Statement of Redman Inc Redman's Statement of Financial Position Contained the Following Comparative Data

The income statement of Redman Inc. for the year ended December 31, 2014, reported the following condensed information: $$\begin{array} { l r } \text { Service revenue } & \$ 600,000 \\\text { Operating expenses } & 360,000 \\\text { Income from operations } & 240,000 \\\text { Income tax expense } & 60,000 \\\text { Net income } & \$ 180,000\end{array}$$ Redman's statement of financial position contained the following comparative data at December 31: $\begin{array}{lrr}&2014&2013\\\text { Accounts receivable } & \$ 65,000 & \$ 40,000 \\\text { Accounts payable } & 40,000 & 55,000 \\\text { Income taxes payable } & 6,000 & 3,000\end{array}$ Redman has no depreciable assets. Accounts payable pertains to operating expenses.
Instructions
Prepare the operating activities section of the statement of cash flows using the direct method.