Hartman, Inc. has prepared the following comparative balance sheets for 2017 and 2018: Cash Accounts receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patent Accounts payable Accrued liabilities Mortgage payable Preferred stock Additional paid-in capital-preferred Common stock Retained earnings 2018 $ 282,000 139,000 150,000 2017 $ 153,000 117,000 180,000 18,000 27,000 1,295,000 1,050,000 (450,000) (375,000) 153,000 $1,587,000 $ 153,000 174,000 $1,326,000 $ 168,000 42,000 60,000 450,000 525,000 120,000 600,000 600,000 129,000 66,000 $1,587,000 $1,326.000 1. The Accumulated Depreciation account has been credited only for the depreciation expense for the period. 2. The Retained Earnings account has been debited for dividends of $138,000 and credited for the net income for the year. 3. The Patent account was credited for amortization expense of $21,000. 4. The Operating expenses include the depreciation and amortization expense. The income statement for 2018 is as follows: Sales revenue Cost of sales Gross profit Net income Operating expenses $1,980,000 1,089,000 891,000 690,000 $ 201,000 Instructions (a) From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2018. (b) From the information above, prepare a schedule of cash provided by operating activities using the direct method