Scenic Industries began 2021 with its aocounts recehable, imventory, and prepaid expenses totaling $62,000 and its total current liabilities totaling $34,000. At the end of the year, these same current assets totaled $60,000, while its total current labilities totaled $38,000. Net income for the year was $83,000. Included in net income were a $5,000 gain on the sale of land and depreciation expense of $8,000. Show how Scenio should report cash flows from operating activities for 2021 . The company uses the indivect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.)