PM 2-23 22 M Sales revenue $204.000 Cost of goods sold 130,000 Gross profit 74,000 Operating expenses (includes depreciation of $19,000) 46.000 Net income $28,000 The following accounts increased during 2025: Accounts Receivable $11,000. Inventory $12.00 and Accounts Payable $14,000, Prepare the cash flows from operating activities section of Monty's 2025 statement of cash flows using the direct method. MONTY CORPORATION Statement of Cash Flows Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities PM Cash Received from Customers 12 PM 9 PM D Cash Payment for Operating Experses t 46000 Cash Payment to Suppliers 130000 Net Cash Provided by Operating Activities 28000