Brief Exercise 23-4 Sunland Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $22,000) Net income 207,000 115,000 92,000 48,000 $44,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $11,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Sunland's 2017 statement of cash flows using the direct Sunland Cor Statement of Cash Method (Partial)