Brief Exercise 23-5 Culver Corporation had the following 2017 income statement. Sales revenue $192,000 Cost of goods sold 130,000 Gross profit 62,000 Operating expenses (includes depreciation of $22,000) 48,000 $14,000 Net income The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $12,000, Accounts Payable $11,000. Prepare the cash flows from operating activities section of Culver's 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).) Culver Corporation Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to LA tA