Hartman, Inc. has prepared the following comparative balance sheets for 2012 and 2013: 2013 2012 Cash $ 287,000 $ 153,000 Accounts receivable 149,000 117,000 Inventory 150,000 180,000 Prepaid expenses 18,000 27,000 Plant assets 1,280,000 1,050,000 Accumulated depreciation (450,000) (375,000) Patent 153,000 174,000 $1.587.000 $1.326,000 Accounts payable $ 153,000 $ 168,000 Accrued liabilities 60,000 42,000 Mortgage payable 450,000 Preferred stock 525,000 Additional paid-in capital-preferred 120,000 Common stock 600,000 600,000 Retained earnings 129,000 66,000 $1,587,000 $1.326,000 The Accumulated Depreciation account has been credited only for the depreciation expense for the period. 2. The Retained Earnings account has been charged for dividends of $ 158,000 and credited for the net income for the year. The income statement for 2013 is as follows: Sales Cost of sales Gross profit Operating expenses Net income $1,980,000 1,089,000 891,000 670,000 $ 221.000 Instructions a. From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2013. b. From the information above, prepare a schedule of cash provided by operating activities using the direct method