LeBlanc Transportation left parenthesis LT right parenthesis began $2020$ with accounts$$ receivable, inventory, and prepaid expenses totalling $ $67$ comma $000.$ At the end of the$$ year, LT had a total of $ $76$ comma $000$ for these current assets. At the beginning of $2020,$ LT owed current liabilities of $ $42$ comma $000,$ and at$$ year$-$end, current liabilities totalled $ $41$ comma $000.$ Net income for the year was $ $88$ comma $000.$ Included in net income were a $ $8$ comma $000$ gain on the sale of land and depreciation expense of $ $9$ comma $000.$

Show how LT should report cash flows from operating activities for $2020.$ LT uses the indirect method.