liabilities totalled $$43,000.$ Net income for the year was $$86,000.$ Included in net income were a $$1,000$ gain on the sale of land and depreciation expense of $$6,000.$

Show how RT should report cash flows from operating activities for $2020.$ RT uses the indirect method.

$($Use parentheses or a minus sign for numbers to be subtracted or a net decrease in cash.$)$

$\backslash$table$[[$Cash flows from operating activities:$],[$Net income$],[$Adjustments to reconcile net income to net cash$],[$provided by operating activities:$],[$Depreciation$],[$Gain on sale of land$],[$Increase in accounts receivable, inventory, and prepaid expenses$],[$Decrease in current liabilities$],[$Net cash provided by operating activities$]]$