Westfall Industries began 2018 with accounts receivable, inventory, and prepaid expenses totaling $ 50 comma 000 and its total current liabilities totaling $ 36 comma 000. At the end of the year, these same current assets totaled $ 48 comma 000, while its total current liabilities totaled $ 40 comma 000. Net income for the year was $ 81 comma 000. Included in net income were a $ 4 comma 000 loss on the sale of land and depreciation expense of $ 8 comma 000. Show how Westfall should report cash flows from operating activities for 2018. The company uses the indirect method. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.)