The Financial Information Below Presents Operating Revenue and Expenses for 2018

The financial information below presents operating revenue and expenses for 2018 as well as the starting and ending balances for relevant asset and liability accounts that changed during the year:
Prepare the Operating section of the Cash Flow Statement using the direct approach.
$\begin{array}{|r|r|r|r|}\hline \text { Sales revenue } & \$ 909,272 & \text { Depreciation expense } & \$ 3,206 \\\hline \text { Cost of goods sold } & 445,563 & \begin{array}{r}\text { Selling, general and administrative } \\\text { expenses }\end{array} & 91,316 \\\hline \text { Interest expense } & 12,403 & \text { Income tax expense } & 143,126 \\\hline \text { Accounts receivable } & 65,305 & \text { Accounts receivable } 12 / 31 / 18 & 67,810 \\12 / 31 / 17 & & & \\\hline \text { Accounts payable 12/31/17 } & 16,54 & \text { Accounts payable 12/31/18 } & 17,261 \\\hline \text { Prepaid expenses 12/31/17 } & 4,107 & \text { Prepaid expenses } 12 / 31 / 18 & 3,875 \\\hline \text { Inventory 12/31/17 } & 7,852 & \text { Inventory } 12 / 31 / 18 & 6,491 \\\hline\end{array}$