Q6. (10 marks) a) Trans link Corporation (TLC)began 2018 with accounts receivable, inventory, and prepaid expenses totaling $65,000. At the end of the year, TLC had a total of 878,000 for these current assets. At the beginning of 2018, TLC owed current liabilities of $42,000, and at year-end, current liabilities totaled $40,000. Net income for the year was $80,000. Included in net income were a $4,000 gain on the sale of land and depreciation expense of $9,000. Show how TLC should report cash flows from operating activities for 2014. TLC uses the indirect method