Bloom Corporation had the following 2014 income statement
Sales revenue......................................... $200,000
Cost of goods sold.................................... 120,000
Gross profit......................................... .....80,000
Operating expenses (includes depreciation
of $21,000) ............................................ 50,000
Net income ..........................................$ 30,000
The following accounts increased during 2014: Accounts Receivable $12,000; Inventory $11,000; Accounts Payable $13,000. Prepare the cash flows from operating activities section of Bloom's 2014 statement of cash flows using the direct method?