PB 5. LO 16.3 Use the following information from Juniper Company's financial statements to prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018. From the Dec. 31, 2018, balance sheet, changes from prior year: Account Receivable Inventory Prepaid Insurance Accounts Payable Sales Tax Payable From the 2018 Income Statement: Loss from sale of land Depreciation Expense Net Income $4,000 (5,500) 4,000 3,000 (200) 4,200 17,250 22,222