Whispering Corporation had the following 2017 income statement. Sales revenue $181,000 Cost of goods sold 124,000 Gross profit 57,000 Operating expenses (includes depreciation of $19,000) 45,000 Net income $12,000 The following accounts increased during 2017: Accounts Receivable $11,000, Inventory $10,000, Accounts Payable $14,000. Prepare the cash flows from operating activities section of Whisperings 2017 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).) Whispering Corporation Statement of Cash Flows-Indirect Method (Partial) $ Adjustments to reconcile net income to $