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.