Brief Exercise 23-4 Bloom Corporation had the following 2014 income statement. Sales revenue $219,850 Cost of goods sold 112,740 Gross profit 107,110 Operating expenses (includes depreciation of $20,360) 53,250 Net income $53,860 The following accounts increased during 2014: Accounts Receivable $11,090; Inventory $10,530; Accounts Payable $14,260. Prepare the cash flows from operating activities section of Blooms 2014 statement of cash flows using the direct method.