Stellar Corporation had the following 2020 income statement. Sales revenue $192,000 Cost of goods sold 121,000 Gross profit 71,000 Operating expenses (includes depreciation of $19,000) 49,000 Net income $22,000 The following accounts increased during 2020: Accounts Receivable $13,000, Inventory $10,000, Accounts Payable $12,000. Prepare the cash flows from operating activities section of Stellar's 2020 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Stellar Corporation Statement of Cash Flows-Indirect Method (Partial) $ Adjustments to reconcile net income to v > ta