The reported income on the statement at the end of the year was $88,000, and depreciation of fixed assets for the year was $32,000. The balances of the current asset and current liability accounts at the beginning and end of the year are as follows: Cash Accounts receivable Inventories Prepaid expenses Accounts payable End of the Year Beginning of the Year $90,000 $82,000 $120,000 $100,000 $70,000 $65,000 $5,000 $8,000 $20,000 $40,000 The total amount of reported adjustment to net income from operating activities using the indirect method is? *