Bloom SA had the following 2022 income statement.

Sales revenue ......................................................................................... €200,000
Cost of goods sold .................................................................................... 120,000
Gross profit .................................................................................................. 80,000
Operating expenses (includes depreciation of €21,000) ....................... 50,000
Net income ............................................................................................... € 30,000

The following accounts increased during 2022: accounts receivable €12,000, inventory €11,000, and accounts payable €13,000. Prepare the cash flows from operating activities section of Bloom’s 2022 statement of cash flows using the direct method.