Headland Corporation had the following 2020 income statement. Sales revenue $183,000 Cost of goods sold 118,000 Gross profit 65,000 Operating expenses (includes depreciation of $19,000) 45,000 Net income $20,000 The following accounts increased during 2020: Accounts Receivable $13,000, Inventory $11,000, Accounts Payable $13,000. 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).) Headland Corporation Statement of Cash Flows-Indirect Method (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation expense Increase in Accounts Payable Increase in Accounts Receivable Increase in Inventory Net Cash Provided by Operating Activities $ 20000 13000 -13000 -11000 20000 9000 $ 29000