Canada Wide Transportation (CWT) began 2020 with accounts receivable, inventory, and prepaid expenses totalling $65,000. At the end of the year, CWT had a total of $78,000 for these current assets. At the beginning of 2020, CWT owed current liabilities of $42,000, and at year-end, current liabilities totalled $40,000. Net income for the year was $80,000. Included in net income were a $4,000 gain on the sale of land and depreciation expense of $9,000. Show how CWT should report cash flows from operating activities for 2020. CWT uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted or a net decrease in cash.) Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Gain on sale of land Increase in accounts receivable, inventory, and prepaid expenses Decrease in current liabilities Net cash provided by operating activities