Current Attempt In Progress Cheyenne Corporation had the following 2020 income statement Sales revenue $202,000 Cost of goods sold 132,000 Gross profit 70,000 Operating expenses (includes depreciation of $20,000) 51,000 Net income $19,000 The following accounts increased during 2020. Accounts Receivable $11,000, Inventory $12,000, and Accounts Payable $14,000. Prepare the cash flows from operating activities section of Cheyenne's 2020 statement of cash flows using the direct method. Cheyenne Corporation Statement of Cash Flows-Direct Method (Partial)