$\backslash$table$[[$Soles revenue,$$182\mathrm{.}000],[$Cort of goods sold,$109,000],[$Gross proht,$73,000],[$Operating expenses $($includes depreciation of $$20,000),48,000],[$Net income,$$25,000]]$

The following accounts increased during $2025$: Accounts Recelvable $$12,000.$ Inventory $$12,000$ and Accounts Payable $$13,000.$ Prepare the cash flows from operating activities section of Flint's $2025$ statement of cash flows uning the direct method.

FUNT CORPORATHON

Statement ef Cash Fiows$-$Direct Method $($Darthal$)$

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$5$

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$5$