Question:-
Statement of cash flows (direct and indirect methods).
Hartman, Inc. has prepared the following comparative balance sheets for 2010 and 2011:
	2011	2010
Cash	$ 297,000	$ 153,000
Receivables	$ 159,000	$ 117,000
Inventory	$ 150,000	$ 180,000
Prepaid expenses	$ 18,000	$ 27,000
Plant assets	$ 1,260,000	$ 1,050,000
Accumulated depreciation	$ (450,000)	$ (375,000)
Patent	$ 153,000	$ 174,000
	$ 1,587,000	$ 1,326,000
Accounts payable	$ 153,000	$ 168,000
Accrued liabilities	$ 60,000	$ 42,000
Mortgage payable