Ohio, Inc. uses the indirect method to prepare the statement of cash flows. Refer to the following income statement: Ohio, Inc Income Statement Year Ended December 31, 2018 Revenues and Gains: Sales Revenue Interest Revenue Total Revenues and Gains Expenses and Losses: Cost of Goods Sold Salary Expense Depreciation Expense $154,000 6,700 $160,700 $150,000 21,000 7.200