Current Attempt in Progress Headland Corporation had the following 2020 income statement. Sales revenue $184,000 Cost of goods sold 117,000 Gross profit 67,000 Operating expenses (includes depreciation of $21,000) 52,000 Net income $15,000 The following accounts increased during 2020: Accounts Receivable $13,000, Inventory $10,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Headland's 2020 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).)