23-5 Brief Exercise Sunland Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross proft Operating expenses (indludes depreciation of $20,000) Net income 5220,000 116,000 104,000 54,000 $50,000 The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $10,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Sunland's 2017 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a- sign e.g. -15,000 or in parenthesis e.g. (15,00o0).) Sunland Corporation Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to