Martinez Corporation had the following 2025 income statement. Sales revenue $182,000 Cost of goods sold 126,000 Gross profit 56,000 Operating expenses (includes depreciation of $23,000) 46,000 Net income $10,000 The following accounts increased during 2025: Accounts Receivable $11,000, Inventory $10,000, and Accounts Payable $12,000. Prepare the cash flows from operating activities section of Martinez's 2025 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).) MARTINEZ CORPORATION Statement of Cash Flows-Indirect Method (Partial) Adjustments to reconcile net income to < > > > $ > $ D