Brief Exercise 23-5 Metlock Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $19,000) Net income $192,000 122,000 70,000 55,000 $15,000 The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $11,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Metlock'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).) Metlock Corporation Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to