Tamarisk Corporation had the following 2017 income statement.

Sales revenue		$183,000
Cost of goods sold		118,000
Gross profit		65,000
Operating expenses (includes depreciation of $19,000)		45,000
Net income		$20,000

The following accounts increased during 2017: Accounts Receivable $13,000, Inventory $11,000, Accounts Payable $13,000. Prepare the cash flows from operating activities section of Tamarisks 2017 statement of cash flows using the indirect method.

Tamarisk Corporation Statement of Cash Flows-Indirect Method (Partial) December 31, 2017 Cash Flows from Operating Activitles Net Income Adjustments to reconcile net income to