Harrison Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $52,000 and its total current liabilities totaling $20,000. At the end of the year, these same current assets totaled $50,000, while its total current liabilities totaled $32,000. Net income for the year was $84,000. Included in net income were a $7,000 loss on the sale of land and depreciation expense of $4,000. Show how Harrison should report cash flows from operating activities for 2021 . The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.)