Brief Exercise 23-4 Carla Corporatian had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $20,000) Net income $212,000 118,000 94,000 47,000 $47,000 The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $10,000, Accounts Payable $12,000. Prepare the cash fiows from operating activities section of Carla's 2017 statement of cash flows using the direct method Carla Corporatiorn Statement of Cash Flows-Direct Method (Partlal)