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 $22,000) $216,000 127,000 89,000 53,000 $36,000 Net income The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $12,000, Accounts Payable $14,000. 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)