Spectacular industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $53.000 and its total current liabilties totaling $37,000. At the end of the year, these same current assets totaled $48,000, while its total current liabilities totaled $42,000. Not income for the year was $87,000. Included in net income were a $7,000 loss on the sale of land and depreciation expense of $10,000 Show how Spectacular should report cash flows from operating activites 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.)