Vaughn Corporation had the following 2017 income statement.

Sales revenue		$213,000
Cost of goods sold		109,000
Gross profit		104,000
Operating expenses (includes depreciation of $19,000)		53,000
Net income		$51,000

The following accounts increased during 2017: Accounts Receivable $12,000, Inventory $12,000, Accounts Payable $13,000. Prepare the cash flows from operating activities section of Vaughns 2017 statement of cash flows using the direct method.

Vaughn Corporation Statement of Cash Flows-Direct Method (Partial)