Brief Exercise 23-4 Crane Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $20,000) $202,000 132,000 70,000 51,000 $19,000 Net income The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $12,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Crane's 2017 statement of cash flows using the direct method. Crane Corporation Statement of Cash Flows-Direct Method (Partial) $