Spectacular Industries began 2018 with accounts receivable, inventory, and prepaid expenses totaling $62,000 and its total current liabilities totaling $32,000. At the end of the year, these same current assets totaled $60,000, while its total current liabilities totaled $35,000. Net income for the year was $88,000. Included in net income were a $1,000 gain on the sale of land and depreciation expense of $5,000. Show how Spectacular should report cash flows from operating activities for 2018. The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by (used for) operating activities: Net cash provided by (used for) operating activities