Mason's Color Engraving Statement of Cash Flows (Partial) Year Ended December 31, 2025 Cash Flows from Operating Activities: Net Income 32,000 Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Depreciation Expense 5,000 Loss on Sale of Land 2,500 Increase in Current Assets Other than Cash (11,000) Decrease in Current Liabilities (20,000) Net Cash Provided by (Used for) Operating Activities $ 8,500 what is the total adjustment to reconcile