its total current liabilities totaled $$42,000.$ Net income for the year was $$12,000.$ Included in net income were a $$4,000$ gain on the sale of land and depreciation expense of $$11,000.$

Cash flows from operating activities:

Adjustments to reconcile net income to net cash

provided by $($used for$)$ operating activities:

Net cash provided by $($used for$)$ operating activities