The following data is supplied from the comparative balance sheets and income statement information from Walker, Inc.

	2020	2019
Cash	88,000	64,000
Accounts Receivable	48,000	32,000
Inventory	56,000	64,000
Prepaid Insurance	32,000	40,000
Property, plant & equipment	88,000	64,000
Accumulated Depreciation	(24,000)	(16,000)
Total	288,000	248,000
Accounts Payable	80,000	64,000
Salaries Payable	56,000	64,000
Long-term notes payable	40,000	48,000
Common Stock	72,000	48,000
Retained Earnings	40,000	24,000
Total	288,000	248,000

Additional Information:

1. Net Income for 2020 was $40,000.
2. Depreciation expense was $8,000 during 2020.
3. No long term assets were sold during the year.
4. Westerman purchased land for $24,000 during 2020.
5. Notes payable of $8,000 were repaid during the year.
6. Westerman issued new common stock for $24,000 in 2020.
7. Westerman paid cash dividends of $24,000 during the year.

Prepare the Statement of Cash Flows for Westerman using the indirect method.

Provide the following amounts:

What is the total of the net cash flows from operating activities?

What is the total of the net cash flows from investing activities?

What is the total of the net cash flows from financing activities?