Briet Exercise 23-5 Pharoah Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses includes depreciation of $23,000) Net income $200,000 119,000 81,000 47,000 $34,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $10,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Pharoah'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).) Pharoah Corporation Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to