Headland Corporation had the following 2020 income statement. The following accounts increased during 2020: Accounts Receivable $11,000, 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)