The balances of the current assets and current liabilities accounts at the end and at the beginning of the year are as follows: End Beginning Cash $ 67,000 $ 73,000 Accounts receivable (net) 73,000 60,000 Inventories 54,000 47,000 Accounts payable (merchandise creditors) 43,000 37,000 Payable salaries 2,800 3,800 Sales (on account) 210,000 Cost of merchandise sold 70,000 Operating expenses other than depreciation 67,000 Instructions: Use the direct method to prepare the operating activities cash flow section of a statement of cash flows.