PHOBLEMI Mini Mart Corporation Income Statement for the year ended December 31, 2018 Mini Mart Corporation Balance Sheet as at December 31, 2018 and 2017 $4,100 400 Sales revenue Gain on sale of investments 2018 S 3,100 1,200 800 4,200 (1,200) 2,000 S10.100 2017 300 500 500 3,000 (1,000) 2.500 S 5,800 4,500 Cash Accounts receivable Prepaid rent Property, plant, and equipment Less: Accumulated depreciation Investments Total assets Salaries expense Rent expense Insurance expense Depreciation expense Interest expense Loss on sale of property, plant, and equipment Tax expense Net income 1,000 500 300 400 100 500 400 S1.300 S 1,600 S 1,650 Salaries payable Dividends payable Taxes payable Notes payable Common stock Retained eamings Total liabilities and shareholders' equity 100 50 200 3,000 4,900 Additional Information 1,200 2.800 100 $ 5,800 The company signed a note in the amount of $2,000 in exchange for some property, plant, and equipment. No new investments were made during the year. 300 S10.100 REQUIRED Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2018. (a) Using the direct method, re-prepare the operating activities section of the statement of cash flows for the year ended December 31, 2018 (b)