Sarasota Corporation had the following 2017 income statement.

Sales revenue		$186,000
Cost of goods sold		110,000
Gross profit		76,000
Operating expenses (includes depreciation of $23,000)		47,000
Net income		$29,000

The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $11,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Sarasotas 2017 statement of cash flows using the direct method.