Balances of the Current Asset and Current Liability Accounts at the End

Balances of the current asset and current liability accounts at the end and beginning of the year are as follows: $\begin{array}{lrr}&\text { End } & \text { Beginning } \\\text { Cash } & \$ 67,000 & \$ 73,000 \\\text { Accounts receivable (net) } & 73,000 & 60,000 \\\text { Inventories } & 54,000 & 47,000 \\\text { Accounts payable (merchandise creditors) } & 43,000 & 37,000 \\\text { Sal aries payable } & 2,800 & 3,800 \\\text { Sales (on account) } & 210,000 & \\\text { Cost of goods sold } & 70,000 & \\\text { Operating expenses other than depreciation } & 67,000 &\end{array}$ ​
Use the direct method to prepare the cash flows from operating activities section of a statement of cash flows.