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Westfall Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $50,000 and its total current liablities totaling $36,000. At the end of the year, these sarme current assets totaled $48,000, while its fotal current fiablities totaled $40,000. Net income for the year was $81,000. Included in net incomo were a $4,000 loss on the sale of land and depreci Show how Westfall should report cash flows trom operating activities for 2021. The company uses the indiroct mathod. (Use parentheses or a minus sign for numbers to be subtracted and for expense of $8,000