Westfall Industries began 2021 with its accounts receivable, inventory, and prepaid expenses totaling $50,000 and its total current liabilities totaling $36,000. At the end of the year, these same current assets totaled $48,000, while its total current liabilities totaled $40,000. Net income for the year was $81,000. Included in net income were a $4,000 loss on the sale of land and depreciation expense of $8,000. Show how Westfall should report cash flows from operating activities for 2021. The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash provided by (used for) operating activities: Net cash provided by (used for) operating activities