DE17-18 The Tribune Herald Publishing Company began 20X2 with accounts receivable. inventory, and prepaid expenses totaling $65,000. At the end of the year, the company had a total of $78,000 for these current assets. At the beginning of 20X2. The Tribune Herald owed current liabilities of $42,000, and at year end current liabilities totaled $40,000. Net income for the year was $55,000, after including all revenues and gains and after subtracting all expenses and losses. Included in the computation of net income were a $4.000 gain on the sale of land and depreciation expense of $9.000. Show how The Tribune Herald should report cash flows from operating activities for 20X2. The company uses the indirect method. Use Exhibit 17-14 (page 675) as a guide.