Bridgeport Corporation had the following 2021 income statement data: Sales $197,130 Cost of goods sold 120,000 Gross profit 77,130 Operating expenses (includes depreciation of $20,720) Profit 48,260 $28,870 The following accounts increased during 2021 by the amounts shown: Accounts Receivable, $17,250; Inventory, $10,700: Accounts Payable. $13,410; Mortgage Payable $40,000. Prepare the cash flows from operating activities section of Bridgeport's 2021 statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) Bridgeport Corporation Statement of Cash Flows (Partial) Direct Method