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PA 6. LO 16.3 Use the following information from Eiffel Company's financial statements to prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018 . Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities: Depreciation Expense Gain on Sale of Plant Assets Changes in Current Assets and Liabilities: Accounts Receivable Inventory Accounts Payable Accrued Liabilities Net cash flows from operating activities