Crane Corporation had the following 2025 income statement. Sales revenue $213,000 Cost of goods sold 119,000 Gross profit 94,000 Operating expenses (includes depreciation of $19,000) 49,000. Net income $45,000 The following accounts increased during 2025: Accounts Receivable $10,000, Inventory $10,000, and Accounts Payable $13,000. Prepare the cash flows from operating activities section of Crane's 2025 statement of cash flows using the direct method. CRANE CORPORATION Statement of Cash Flows-Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income Cash Payment to Suppliers Cash Payment for Operating Expenses