Patterson Company's Has Provided the Following Financial Information for Last

Patterson Company's has provided the following financial information for last year.
$\begin{array}{ll}\text { Sales } & \$ 230,000 \\\text { Cost of goods sold } & \$ 160,000 \\\text { Operating expenses includes } \$ 3,000 \text { depreciation } & \$ 46,000 \\\text { Accounts receivable beginning/ending balances } & \$ 25,000 / \$ 20,000 \\\text { Inventory beginning/ending balances } & \$ 29,000 / \$ 25,000 \\\text { Accounts payable beginning/ending balances } & \$ 27,000 / \$ 20,000\end{array}$
Required:

Using the direct method, prepare the cash flows provided by operating activities section of the statement of cash flows.