The Westland Inn had net earnings of $$65,000$ during $205.$ Included on its income statement for $205$ were

depreciation and amortization expenses of $$150,000$ and $$5,000,$ respectively. Its current accounts on its

comparative balance sheet showed the following:

In addition, sales of equipment, marketable securities$,$ and investments during $20$X$5$ were as follows:

Equipment that cost $$20,000$ with accumulated depreciation of $$12,000$ was sold for $$5,000.$

Investments that cost $$20,000$ were sold for $$25,000.$

Marketable securities that cost $$10,000$ were sold for $$8,000.$

Required:

Prepare a schedule of cash flows from operating activities for $20$X$4.$