Cherry Blossoms, Inc. reported 2020 Net Income of $61,000. Included in the Net Income were Depreciation Expense, $8,500, and a Gain on Sale of Equipment, $1,800. All of the following accounts increased during 2020: Accounts Receivable $2,100 Inventory Prepaid Rent 6,500 Available for Sale Securities Accounts Payable 3,900 4,700 1,600 What is the amount of Cash Flows Provided by Operating Activities for the year ended December 31, 2020? $48,100 $60,100 O $58,300 $56,700