Section C: Cash Flows from Operations The Golden Rams Company reported net income of $100,000 for 2020. Net income include gain of $6.000 on the sale of land and a loss on the sale of equipment of $10.000. Depreciation on fixed assets for the year was $15,000. Balances of select accounts at the end and beginning of the year are listed below. Balances 2020 2020 Ending Beginning $ 65,000 Cash $ 70,000 . 78,000 70,000 Accounts Receivable . 85,000 Inventories . 102,000 . Prepaid Rent . . 4,000 5,000 100,000 Land. 100,000 . Building and Equipment (net). 500,000 520,000 58,000 50,000 Accounts Payable Salaries Payable . 5,000 8,000 Bonds Payable. 175,000 150,000 Prepare the net cash flows from operating activities section of the statement of cash flows using the "indirect" method