Sherman Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $46,000 and its total current liabilities totaling $31,000. At the end of the year, these same current assets totaled $62,000, while its total current liabilities totaled $22,000. Net income for the year was $84,000. Included in net income were a $1,000 loss on the sale of land and depreciation expense of $10,000. Show how Sherman should report cash flows from operating activities for 2021 . The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.)