Sandhill Corporation had the following $2025$ income statement.

Sales revenue $$212,000$

Cost of goods sold $118,000$

Gross profit $94,000$

Operating expenses $($includes depreciation of $$20,000)47,000$

Net income $$47,000$

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 Sandhill$$s $2025$ statement of cash flows using the direct method.