Swifty Corporation had the following 2020 income statement. Sales revenue $203,000 Cost of goods sold 129,000 Gross profit 74,000 Operating expenses (includes depreciation of $22,000) 53,000 Net income $21,000 The following accounts increased during 2020: Accounts Receivable $11,000, Inventory $10,000, and Accounts Payable $12,000. Prepare the cash flows from operating activities section of Swiftys 2020 statement of cash flows using the direct method.