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The records of Statement Color Engraving reveal the following: (Click the icon to view the records.) Compute cash flows from operating activities by the indirect method for year ended December 31, 2018. (Use a minus sign or parentheses for amounts that result in a decrease in cash and to show net cash used for operating activities. If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) - X Data Table Net income $ 27,000 Depreciation expense 3,000 Sales revenue 49,000 Decrease in current liabilities 24,000 Loss on sale of land 7,500 Increase in current assets other than cash 12,000 Acquisition of land 38,000 Statement Color Engraving Statement of Cash Flows (Partial) Year Ended December 31, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities