Mallory Michaels, senior accountant for Trendy Fashions, has gathered the following balances from the company's general ledger: Accounts Receivable Inventories Prepaid Expenses Accounts Payable Accrued Liabilities Income Taxes Payable Net Income Depreciation Expense Gain on the sale of land December 31, 2020 $60,000 120,000 4,500 50,378 12,000 2,700 710,000 65,000 15,000 December 31, 2019 $65,000 117,406 3,900 51,000 14,000 2,500 Using the indirect method, prepare the cash flows provided by operating activities section of the statement of cash flows for 2020. (Show amounts that decrease cash flow with either a-sign, e.g.-15,000 or in parentheses, e.g. (15,000).) Using the indirect method, prepare the cash flows provided by operating activities section of the statement of cash flows for 2020. (Show amounts that decrease cash flow with either a-sign, e.g.-15,000 or in parentheses, e.g. (15,000.) Cash flows from operating activities $ $