Marigold Corporation had the following 2017 income statement.

Sales revenue		$195,000
Cost of goods sold		115,000
Gross profit		80,000
Operating expenses (includes depreciation of $20,000)		53,000
Net income		$27,000

The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $12,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Marigolds 2017 statement of cash flows using the indirect method.