Brief Exercise 23-5 Buffalo Corporation had the following 2017 income statement. Sales revenue $191,000 Cost of goods sold 118,000 Gross profit 73,000 Operating expenses (includes depreciation of $19,000) 50,000 Net income $23,000 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 Buffalos 2017 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)