Waterway Corporation had the following 2020 income statement. Sales revenue $187,000 Cost of goods sold 124,000 Gross profit 63,000 Operating expenses (includes depreciation of $19,000) 45,000 Net income $18,000 The following accounts increased during 2020: Accounts Receivable $12,000, Inventory $9,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Waterways 2020 statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)