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Spectacular Industries began 2018 with accounts receivable, inventory, and prepaid expenses totaling $48,000 and its total current liabilities totaling $39,000. At the end of the year, these same current assets totaled $49,000, while its total current liabilities totaled $50,000. Net income for the year was $82,000. Included in net income were a $3,000 loss on the sale of land and depreciation expense of $7,000 Show how Spectacular should report cash flows from operating activities for 2018. The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by (used for) operating activities Net cash provided by (used for) operating activities