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Problem 3 The Westland Inn had net earnings of $65.000 during 20X5. Included on its income statement for 20X5 were depreciation and amortization expenses of $150,000 and $5,000, respectively Its current accounts on its comparative balance sheet showed the following: December 31 20X4 20X5 $10,000 $12,000 Cash 25,000 27,000 Marketable Securities 45,000 40,000 Accounts Receivable 15,000 17,000 Inventory 10,000 8,000 25,000 30,000 8,000 10,000 10,000 15,000 18,000 5,000 8,000 8,000 Prepaid Expense Accounts Payable Accrued Payroll Income Taxes Payable Current Maturities of Long-Term Debt Dividends Payable In addition, sales of equipment, marketable securities, and investments during 20X5 were as follows: 1. Equipment that cost $20,000 with accumulated depreciation of $12,000 was sold for $5,000 nebo 2. Investments that cost $20,000 were sold for $25,000. 3. Marketable securities that cost $10,000 were sold for $8,000. Required: Prepare a schedule of cash flows from operating activities for 2 4. 20X5