Canada West Transportation (CWT) began 20XX with accounts receivable, inventory, and prepaid expenses totalling $68,500. At the end of the year, CWT had a total of $77,000 for these current assets. At the beginning of 20XX,CWT owed current liabilities of $49,600, and at year-end, current liabilities totalled $48,000. Net income for the year was $82,000. Included in net income were a $4,800 gain on the sale of land and depreciation expense of $6,000. Show how CWT should report cash flows from operating activities for 20XX. CWT uses the indirect method