Bloom SA had the following 2019 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 2019: accounts receivable €12,000, inventory €11,000, and accounts payable €13,000. Prepare the cash flows from operating activities section of Bloom's 2019 statement of cash flows using the direct method.