Speedy Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $53,000 and its total current liabilities totaling $34,000. At the end of the year, these same current assets totaled $48,000, while its total current liabilities totaled $38,000. Net income for the year was $21,000. Included in net income were a $3,000 gain on the sale of land and depreciation expense of $4,000. Show how Speedy 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.) Cash flows from operating activities: Net income 21,000 Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation 4,000 Gain on sale of land -3,000 Decrease in accounts receivable, inventory, and prepaid expenses 5,000 Increase in current liabilities -4,000 Net cash provided by (used for) operating activities