PA 3. LO 16.3 Use the following information from Berlin Company's financial statements to prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018. Dec. 31, 2018 Dec. 31, 2017 Cash Accounts Receivable Prepaid Assets Total Assets Accrued Liabilities $29,000 11,500 $24,000 12,000 1,200 1,000 41,700 37,000 1,700 1,800 Common Stock 33,000 30,000 Retained Earnings 7,000 5,200 Total Liabilities and Equity 41,700 37,000 Additional information: Net income Dividends paid 5,800 4,000