Stellar SA had the following 2022 income statement.

Sales revenue		250,000
Cost of goods sold		130,000
Gross profit		120,000
Operating expenses (includes depreciation of 24,000)		55,000
Net income		65,000

The following accounts increased during 2022: Accounts Receivable 12,000, Inventory 11,000, and Accounts Payable 13,000. Prepare the cash flows from operating activities section of Stellars 2022 statement of cash flows using the direct method.