Marin Corporation had the following 2025 income statement. Sales revenue $216,000 Cost of goods sold 127,000 Gross profit 89,000 Operating expenses (includes depreciation of $22,000) 53,000 Net income $36,000 The following accounts increased during 2025: Accounts Receivable $13,000, Inventory $12,000, and Accounts Payable $14,000. Prepare the cash flows from operating activities section of Marin's 2025 statement of cash flows using the direct method. MARIN CORPORATION Statement of Cash Flows-Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities Cash Received from Customers Cash Payment for Operating Expenses Cash Payment to Suppliers Net Cash Provided by Operating Activities LA $ A +A $ 203000