Hartman, Inc. has prepared the following comparative balance sheets for 2017 and 2018: 2018 2017 Cash $ 318,280 $ 166,770 Accounts receivable 162,410 127,530 Inventory 163,500 196,200 Prepaid expenses 19,620 29,430 Plant assets 1,389,750 1,144,500 Accumulated depreciation (490,500) (408,750) Patents 166,770 189,660 $1,729,830 $1,445,340 Accounts payable $ 166,770 $ 183,120 Accrued liabilities 65,400 45,780 Martgage payable 490,500 Preferred stock 572,250 Additional paid-in capitalpreferred 130,800 Common stock 654,000 654,000 Retained earnings 140,610 71,940 $1,729,830 $1,445,340 1. 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 $161,320 and credited for the net income for the year. The income statement for 2018 is as follows: Sales revenue $2,158,200 Cost of sales 1,187,010 Gross profit 971,190 Operating expenses 741,200 Net income $ 229,990 From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2018.