Bloom Corporation had the following 2012 income statement

Sales                                                                   $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 2012: Accounts Receivable $12,000; Inventory $11,000; Accounts Payable $13,000. Prepare the cash flows from operating activities section of Bloom’s 2012 statement of cash flows using the direct method.