An analysis of the machinery accounts of Waterway Industries for 2018 is as follows: Machinery, Net of Accumulated Accumulated Machinery Depreciation Depreciation $376000 Balance at January 1, 2018 $498000 $122000 194000 194000 Purchases of new machinery in 2018 for cash Depreciation in 2018 102000 (102000) $692000 $224000 $468000 Balance at Dec. 31, 2018 The information concerning Waterway's machinery accounts should be shown in Waterway's statement of cash flows (indirect method) for the year ended December 31, 2018, a(n) as addition to net income of $102000 and a $194000 decrease in cash flows from investing activities. $102000 increase in cash flows from financing activities $194000 decrease in cash flows from investing activities subtraction from net income of $102000 and a $194000 decrease in cash flows from financing activities