ABC Corporation sold an unused building for $177,000. The building's book value on the date of sale was $172,000. How will this transaction appear in a statement of cash flows prepared using the indirect method? What is free cash flows? How do you calculate it? The following information is available from the current period financial statements: $140,000 Net income Depreciation expense 28,000 Increase in accounts receivable 16,000 Decrease in accounts payable 21,000 What is the net cash flow from operating activities using the indirect method? Why do some financial expert refer to the Statement of Cash Flows as the most "honest" of the four required statements