The following data is supplied from the comparative balance sheets and income statement information from Westerman, Inc. Cash Accounts Receivable Inventory Prepaid Insurance Property, plant & equipment Accumulated Depreciation Total 2013 44,000 24,000 28,000 16,000 44,000 2012 32,000 16,000 32,000 20,000 32,000 144.000 124,000 Accounts Payable Salaries Payable Long-term notes payable Common Stock Refained Earnings Total 40.000 32.000 32,000 24,000 24,000 28,000 20.000 6,000 44,000 24,000 Additional Information: 1. Net Income for 2013 was $20,000 2 Depreciation expense was $4,000 during 2013 3 No long term assets were sold during the year 4 Westerman purchased land for $12,000 during 2013 s Notes payable of $4,000 were repaid during the year. e Westerman issued new common stock for $12.000 in 2013 Additional Information: 1: Net Income for 2013 was $20,000. 2 Depreciation expense was $4,000 during 2013. 3. No long term assets were sold during the year. 4. Westerman purchased land for $12,000 during 2013 5. Notes payable of $4,000 were repaid during the year 6. Westerman issued new common stock for $12,000 in 2013. 7. Westerman paid cash dividends of $12,000 during the year. Prepare the Statement of Cash Flows for Wsterman using the indirect method. Provide the following amounts: What is the total of the net cash flows from operating activities? What is the total of the net cash flows from investing activities? What is the total of the net cash flows from financing activities