Brief Exercise 23-4 Ayayai Corporation had the following 2017 income statement. Sales revenue Cost of goods sold $188,000 111,000 77,000 52,000 $25,000 Operating expenses (includes depreciation of $19,000) Net income The following accounts increased during 2017: Accounts Recevable $12,000 Inventory $12,000, Accounts Payable13,000. Prepare the cash flows from operating activities section of Ayayai's 2017 statement of cash flows using the direct method Ayayai Corporation Statement of Cash Flows-Direct Method (Partial) Question Attempts: 0 of 3 used