Calculate the change in cash from operating activities for 2021, given the following information (assume that the indirect method of cash flows is used): 2020 2021 Net Income $100,000 Depreciation expense $25,000 Gain on sales of fixed $15,000 assets Accounts Receivable $40,000 (current asset) Inventory (current asset) $30,000 Accounts Payable (current $55,000 Liability) $60,000 $20,000 $70,000 $120,000 increase from operating activities $105,000 increase from operating activities $150,000 increase from operating activities $80,000 increase from operating activities