Income Statement				Selected Balance Sheet Accounts
		2018					2018	2017
Sales revenue		120		Accounts receivable			12	10
COGS		50		Inventory			6	9
Gross profit		70		Accounts payable			7	11
Depreciation expense		30		Salaries payable			8	3
Salaries expense		17		Interest payable			1	-
Interest expense		3		Equipment, net of depreciation			300	330
Net Income		20		Common stock			20	25
Prepare the operating section of the statement of cash flows using the indirect method: