Sunland Corporation had the following 2020 income statement. Sales revenue Cost of goods sold Gross profit Operating expenses (includes depreciation of $19,000) Net income Adjustments to reconcile net income to $181,000 LA 124,000 $ 57,000 The following accounts increased during 2020: Accounts Receivable $11,000, Inventory $10,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Sunland'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).) 45,000 Sunland Corporation Statement of Cash Flows-Indirect Method (Partial) $12,000 tA