Brief Exercise 23-4 Whispering Corporation 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 18.000 7,000 47,800 The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $10,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Whispering's 2017 statement of cash flows using the direct method. Whispering Corporation Statement of Cash Flows-Direct Method (Partial) Click if you would like to Show Work for this question: nShow Work