30) Nebraska Auto Parts Company uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Nebraska Auto Parts Company Income Statement Year Ended December 31, 2018 Sales Revenue Interest Revenue $360,000 1,500 Gain on Sale of Plant Assets Total Revenues and Gains Cost of Goods Sold Salary Expense Depreciation Expense Other Operating Expenses Interest Expense Income Tax Expense Total Expenses Net Income (Loss) 165,000 67,500 1,500 $367,500 18,000 294,000 6,000 7,500 34,500 $73,500 Additional information provided by the company includes the following: Current assets other than cash increase by $36,000. Current liabilities decrease by $1,500. Prepare the operating activities section of the statement of cash flows (on the answer sheet ONLY).

30) Nebraka Auto Parts Company uses the indirect method to prepare the statement of eanh flown. Refer to the following income statement: Nebrask Auto Parts Company Income Statement Year-Ended Decamber 31, 2018 Aditional information provided by the company includes the following: Current assets ofher than cash increase by $36,000. Current fiabilities decrease by $1,500. Prepare the operating activities section of the statement of cash flows (on the arrwer ahect ONLY)