3. Use the following information from Dubuque Company's financial statements to prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018. From the Dec. 31, 2018, balance sheet, changes from prior year: Accounts Receivable Inventory Prepaid Insurance Accounts Payable Sales Tax Payable From the 2018 Income Statement: Gain from sale of investments Depreciation Expense Net Income $ 7,600 3,200 (2,000) (4,000) 1,900 12,000 26,500 79,300