Brief Exercise 23-4 Sheffield Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $19,000) $189,000 113,000 76,000 47,000 29,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $12,000, Accounts Payable $11,000. Prepare the cash flows from operating activities section of Sheffield's 2017 statement of cash flows using the direct method. Sheffield Corporation Statement of Cash Flows-Direct Method (Partial)