Tamarisk Corporation had the following 2017 income statement.

Sales revenue		$220,000
Cost of goods sold		124,000
Gross profit		96,000
Operating expenses (includes depreciation of $21,000)		45,000
Net income		$51,000

The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $11,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Tamarisks 2017 statement of cash flows using the direct method.