Culver Corporation had the following $2025$ income statement.

The following accounts increased during $2025$: Accounts Receivable $$11,000,$ Inventory $$12,000,$ and Accounts Payable $$14,000.$

Prepare the cash flows from operating activities section of Culver's $2025$ statement of cash flows using the direct method.

CULVER CORPORATION

Statement of Cash Flows$-$Direct Method $($Partial$)$