2017 Statement of cash flows (direct and indirect methods). Hartman, Inc has prepared the following comparative balance sheets for 2017 and 2018 2018 Cash $ 282,000 Accounts receivable $ 153,000 139,000 117,000 Inventory 150,000 180,000 Prepaid expenses 18,000 27,000 Plant assets 1.295,000 1,050,000 Accumulated depreciation (450,000) (375,000) Patent 153,000 174,000 $1.587.000 $1.326,000 Accounts payable $ 153,000 $ 168,000 Accrued liabilities 60.000 42.000 Mortgage payable 450,000 Preferred stock 525.000 Additional paid-in capital preferred 120,000 Common stock 600,000 600 000 Retained earnings 129.000 66 000 $1.587.000 $1,326.000 1. The Accumulated Depreciation account has been credited only for the depreciation expense for the period 2. The Retained Earnings account has been charged for dividends of $138,000 and credited for the net income for the year The income statement for 2018 is as follows: Sales revenue Cost of sales Gross profit Operating expenses Net income $1,980,000 1,089,000 891,000 690,000 $ 201,000 Instructions (a) From the information above, prepare a statement of cash flows indirect method) for Hartman, Inc. for the year ended December 31, 2018 (b) From the information above, prepare a schedule of cash provided by operating activities using the direct method