Brief Exercise 23-5 Marin Corporation had the following 2017 income statement. Sales revenue $180,000 Cost of goods sold 115,000 Gross profit 65,000 Operating expenses (includes depreciation of $23,000) 54,000 $11,000 Net income The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $10,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Marin'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).) Marin Corporation Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to