Pronghorn Corporation had the following 2025 income statement. Sales revenue $211,000 Cost of goods sold 108,000 Gross profit 103,000 Operating expenses (includes depreciation of $21,000) 50,000 Net income $53,000 The following accounts increased during 2025: Accounts Receivable $14,000, Inventory $11,000, and Accounts Payable $13,000. Prepare the cash flows from operating activities section of Pronghorn's 2025 statement of cash flows using the direct method. PRONGHORN CORPORATION Statement of Cash Flows-Direct Method (Partial) For the Year Ended December 31, 2025 Cash Flows from Operating Activities Increase in Accounts Payable Increase in Accounts Receivable Increase in Inventory > > Net Cash Provided by Operating Activities $ -14000 -11000 69 $ 13000 25000 28000