Bramble Corporation had the following 2025 income statement. Sales revenue $207,000 Cost of goods sold 115,000 Gross profit 92,000 Operating expenses (includes depreciation of $22,000) 48,000 Net income $44,000 The following accounts increased during 2025: Accounts Receivable $12,000. Inventory $11,000, and Accounts Payable $14,000. Prepare the cash flows from operating activities section of Bramble's 2025 statement of cash flows using the direct method. The following accounts increased during 2025: Accounts Receivable $12,000, Inventory $11,000, and Accounts Payable $14,000. Prepare the cash flows from operating activities section of Bramble's 2025 statement of cash flows using the direct method. BRAMBLE CORPORATION Statement of Cash Flows-Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities Cash Received from Customers Decrease in Accounts Receivable Increase in Accounts Pavable S 48000 14000 195000 Net Cash Provided by Operating Activities