IV. (5 Points) Hartman, Inc. has prepared the following comparative balance sheets for 2017 and 2018: 2018 _2017 Cash $ 282,000 $ 153,000 Accounts receivable 139,000 117,000 Inventory 150,000 180,000 Prepaid expenses 18,000 27,000 Plant assets 1,295,000 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 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 $138,000 and credited for the net income for the year. The income statement for 2018 is as follows: Sales revenue $1,980,000 Cost of sales 1.089.000 Gross profit 891,000 Operating expenses 690,000 Net income $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