Real Dough Balance Sheet (partial) as at December 31 2017 2016 Assets Cash Accounts receivable (gross) Rent receivable Patents $ 56,000 $ 34,000 110,000 9,000 454,000 607,000 116,000 7,000 480,000 659,000 Total Assets Liabilities Insurance Payable Long-term loan Payable 9,000 500,000 509,000 3,000 475,000 478,000 Total Liabilities Real Dough Income Statement for the year ending Dec 31, 2017 evenues Sales (all on account) Rent Revenue Amortization Expense Insurance Expense Net Income $ 400,000 10,000 $ 60,000 15,000 75,000 335,000 In addition, there were no write-offs to accounts receivable during 2017. Required: Produce the Operating Cash Flows section of Real Dough's 2017 Cash Flow Statement using the direct methods