Soccer Emporium provided the following information for the current year.
Simplified Income Statement Amount
Sales…………………………………………………. $ 567,000
Depreciation Expense……………………………….. (52,000)
Selling, General, and Administrative Expenses…….. (488,000)
Tax Expense………………………………………… (8,000)
Net Income…………………………………………. $ 19,000
Account Changes from the Balance Sheet
Increase in Accounts Receivable…………………… $ 9,000
Decrease in Prepaid Expenses……………………… $ 8,000
Increase in Accounts Payable………………………. $ 11,000
Decrease in Income Taxes Payable…………………. $ 3,000
Compute cash flows from operating activities for Soccer Emporium under the direct reporting format.