Sage Corporation had the following 2017 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $19,000) Net income $188,000 111,000 77,000 52,000 $25,000 The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $12,000, Accounts Payable $13,000. Prepare the cash flows from operating activities section of Sage's 2017 statement of cash flows using the direct method. Sage Corporation Statement of Cash Flows-Direct Method (Partial) Cash Flows from Operating Activities Cash Received from Customers 176000 Cash Payment to Suppliers Cash Payment for Operating Expenses