The following data is supplied from the comparative balance sheets and income statement information from Westerman, Inc. 2020 2019 Cash 88,000 64,000 Accounts Receivable 48,000 32,000 Inventory 56,000 64,000 Prepaid Insurance 32,000 40,000 Property, plant & equipment 88,000 64,000 Accumulated Depreciation (24,000) (16,000) Total 288,000 248,000 Accounts Payable Salaries Payable Long-term notos payable Common Stock Retained Earnings Total 80,000 56,000 40,000 72,000 40,000 288,000 64,000 64,000 48,000 48,000 24,000 248,000 Additional Information: 1. Net Income for 2020 was $40,000. 2. Depreciation expense was $8,000 during 2020. 3. No long term assets were sold during the year. 4. Westerman purchased land for $24,000 during 2020. 5. Notes payable of $8,000 were repaid during the year. 6. Westerman issued new common stock for $24,000 in 2020. 7. Westerman paid cash dividends of $24,000 during the year. Prepare the Statement of Cash Flows for Westerman 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