Grouper Corporation had the following 2017 income statement. 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 Grouper'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).)