Brief Exercise 11-31 (Algorithmic) Determining Net Cash Flow from Operating Activities Burch Company reported the following items in its statement of financial position and statement of earnings information: decrease in cash account, $5,000; increase in accounts receivable, $15,000, increase in inventory, $13,000; decrease in accounts payable, $11,000; increase in income taxes payable, $6,000; net income, $36,000; depreciation expense, $17,000 Required: Compute the net cash flows from operating activities using the indirect method