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Monty Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $21,000) Net income $214,000 110,000 104,000 53,000 $51,000 The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $11,000, Accounts Payable $13,000. Prepare the cash flows from operating activities section of Monty's 2017 statement of cash flows using the direct method