Truesdell Brewery Company Uses the Direct Method for Its Statement

Truesdell Brewery Company uses the direct method for its statement of cash flow.Assume Accrued Liabilities relate to Operating Expenses.It reports the following information regarding the year ending December 31,2017:
Truesdell Brewery Company
Income Statement
For the Year Ended December 31, 2017 $$\begin{array} { l l } \text { Sales Revenue } & \$ 312,000 \\\text { Cost of Goods Sold } & 247,000 \\\text { Operating expenses } &\underline{ 32,500 }\\\text { Net Income } & \underline{ \$ 32,500}\end{array}$$ $\begin{array}{c}\text { Truesdell Brewery Company}\\\text { Partial Balance Sheet}\\\begin{array}{lll}&2017&2016\\\text { Accounts Receivable (net) } & \$ 19,500 & \$ 15,600 \\\text { Merchandise Inventory } & 23,400 & 28,600 \\\text { Accrued Liabilities } & 1,560 & 3,900 \\\text { Accounts Payable (Merchandise Inventory) } & 15,600 & 9,100\end{array}\end{array}$
Assume that there were no sales of long-term assets,no interest revenue,and no expenses other than the expenses shown above.Also,assume that Accounts Payable is for purchases of merchandise inventory only.Prepare the operating activities section of the statement of cash flows.