Part IL Hartman, Inc. has prepared the following comparative balance sheets for 2014 and 2015 2015 2014 S 292,000 Cash Accounts receivable 149,000 150,000 117,000 180,000 27,000 18,000 Prepaid expenses Plant assets Accumulated depreciation Patent 1,275,000 1,050,000 (450,000) 153,000 (375,000) 174,000 1.7000 $1326.000 153,000 168,000 Accounts payable Accrued liabilities Mortgage payable Preferred stock 42,000 450,000 60,000 525,000 120,000 600,000 129,000 66,00 paid-in capi 600,000 Common stock Retained eanings $1.587000 1326000 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 $148,000 and credited for the net income for the year. The income statement for 2015 is as follows: $1,980,000 Sales revenue Cost of sales Gross proft 891,000 680,000 S 211.000 Net income (a) From the information above, prepare a schedule of cash provided by operating activities using the direct method (present five activities with your works)