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Spectacular Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $62,000 and its total current liabilities totaling $39,000. At the end of the year, these same current assets totaled $60,000, while its total current liabilities totaled $50,000. Net income for the year was $21,000. Included in net income were a $5,000 loss on the sale of land and depreciation expense of $10,000. Show how Spectacular 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.)