"Bloom Corporation had the following 2020 income statement. Sales revenue $212,000 Cost of goods sold 125,000 Gross profit 87,000 Operating expenses (includes depreciation of $28,000) 55,000 Net income $ 32,000 The following accounts increased/(decreased) during 2020: Accounts Receivable ($12,000), Inventory $11,000, and Accounts Payable ($13,000). Prepare the cash flows from operating activities section of Bloom's 2020 statement of cash flows using the direct method."