Bloom Corporation had the following 2010 income statement.
Sales $200,000
Cost of goods sold 120,000
Gross profit 80,000
Operating expense (including depreciation of $21,000) 50,000
Net income $30,000
The following accounts increased during 2011: accounts receivable $12,000; inventory $11,000; accounts payable $13,000. Complete the cash flows from operating activities section of Bloom's 2011 statement of cash flows using the direct method.