Scenic America Transportation $($SAT$)$ began $20$X$6$ with accounts receivable, inventory, and prepaid expenses totaling $$53,000.$ At the end of the year, SAT had a total of $$48,000$ for these current assets. At the beginning of $206,$ SAT owed current liabilities of $$38,000$; and, at year$-$end, current liabilities totaled $$30,000.$

Net income for the year was $$86,000.$ Included in net income were a $$5,000$ gain on the sale of land and a depreciation expense of $$11,000.$

Show how SAT should report cash flows from operating activities for $20$X$6.$ SAT uses the indirect method. $($Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash. Check your spelling carefully and do not abbreviate.$)$

$\backslash$table$[[$Cash flows from operating activities:$],[$Adjustments to reconcile net income to net cash$],[$provided by operating activities:$],[$Net cash provided by $($used for$)$ operating activities$]]$