Pearl Corporation had the following 2020 income statement. Sales revenue $214,000 Cost of goods sold 126,000 Gross profit 88,000 Operating expenses (includes depreciation of $23,000) 50,000 Net income $38,000 The following accounts increased during 2020: Accounts Receivable $11,000, Inventory $9,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Pearl's 2020 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).) Pearl Corporation Statement of Cash Flows-Indirect Method (Partial) For the Year Ended December 31, 2020 Cash Flows from Operating Activities Cash Received from Customers Adjustments to reconcile net income to $ $