The records of Best Color Engraving reveal the following:

Compute cash flows from operating activities by the indirect method for year ended December 31, 2018.

S 41,000 Depreciation expense Net income Sales revenue Loss on sale of land Acquisition of land S 3,000 18,000 6,000 49,000 Decrease in current liabilities Increase in current assets other 5,500 than cash 38,000