Bonita Corporation had the following 2025 income statement sales revenue $211,000, Cost of goods sold $108,000, gross profit $103,000, Operating expenses (includes depreciation of $21,000) $50,00 Net Income $53,000 The following accounts increased during 2025: Accounts Receivable $14,000, inventory $11,000, and Accounts payable $13,000. prepare the cash flows from operating activities section of Bonita's 2025 statement of Cash flows using the direct method