Use the following income statement and information about selected current assets and current liabilities to calculate the net cash provided or used by operating activities under the indirect method. Selected beginning and ending balances of current asset and current liability accounts, all of which relate to operating activities, follow. \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Statement of Cash Flows (partial) } & \\ \hline Cash flows from operating activities & \\ \hline Net income & \\ \hline Adjustments to reconcile net income to net cash provided by operating activities & \\ \hline Income statement items not affecting cash & \\ \hline Depreciation expense & \\ \hline Loss on sale of land & \\ \hline Increase in accounts receivable & \\ \hline Changes in current assets and current liabilities & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}