Ivanhoe Corporation had the following 2025 income statement. Revenues Expenses $104,000 62,000 Net income $42,000 In 2025, Ivanhoe had the following activity in selected accounts. Accounts Receivable 1/1/25 22,000 Revenues 104,000 Write-offs 1.000 Collections 92,000 12/31/25 33,000 Allowance for Doubtful Accounts 1/1/25 1.000 Write-offs 1,000 Bad debt expense 1,900 12/31/25 1,900 Prepare Ivanhoe's cash flows from operating activities section of the statement of cash flows using the direct method. IVANHOE CORPORATION Statement of Cash Flows-Direct Method (Partial) > 10 10