Swifty Corporation had the following 2025 income statement Sales revenue $204,000 Cost of goods sold 112,000 Gross profit 92,000 Operating expenses (includes depreciation of $22.000) 51,000 Net income $41.000 The following accounts increased during 2025: Accounts Receivable $13,000, Inventory $11,000, and Accounts Payable $14,000. Prepare the cash flows from operating activities section of Swifty's 2025 statement of cash flows using the direct method SWIFTY CORPORATION Statement of Cash Flows-Direct Method (Partial) $