Carson Corporation's Comparative Balance Sheet and Income Statement for Last $\text { Comparative Balance Sheet }$

Carson Corporation's comparative balance sheet and income statement for last year appear below:
$\text { Comparative Balance Sheet }$
$\begin{array}{lrr}&\text { Ending } & \text { Beginning } \\&\text { Balance } & \text { Balance } \\\text {Cash. }&\$ 20,000 & \$ 15,000 \\\text {Accounts receivable }&27,000 & 25,000 \\\text { Inventory.}&32,000 & 35,000 \\\text {Prepaid expenses }&8,000 & 5,000 \\\text {Long-term investments }&36,000 & 38,000 \\\text { Property, plant and equipment}&108,000 & 92,000 \\\text { Less accumulated depreciation.}&49,000&30,000\\\text {Total assets. }&\$182,000&\$180,000\\\\\text {Accounts payable }&\$ 30,000 & \$ 38,000 \\\text {Income taxes payable }&17,000 & 35,000 \\\text {Bonds payable }&40,000 & 32,000 \\\text {Common stock }&45,000 & 40,000 \\\text {Retained earnings }&50,000 & 35,000 \\\text {Total liabilities and stockholders' equity }&\$ 182,000 & \$ 180,000\end{array}$ Carson did not dispose of any property,plant,and equipment during the year.It constructs its statement of cash flows using the direct method.
Required:
Using the direct method,prepare in good form the operating activities section of the statement of cash flows.