Selected information from Crane Ltd's statement of financial position and income statement is as follows: CRANE LTD. Statement of Financial Position (partial) December 31 2018 2017 Current assets Accounts receivable $7,100 $12,000 Inventory 5,600 4,600 Prepaid expenses 3,000 2,600 Current liabilities Accounts payable 4,100 2,600 Income tax payable 1,900 850 Accrued liabilities 2,600 1.100 Bank loan payable-current portion 6,000 8,200 CRANE LTD. Income Statement Year Ended December 31, 2018 Net sales $185.000 Cost of goods sold 118,000 Gross profit 67,000 Operating expenses 59,000 Income from operations 8,000 Interest expense 1,700 Income before income tax 6,300 Income tax expense 3,300 Net income $3,000 Additional information: 1. The bank loan was issued to finance the purchase of equipment. 2. Operating expenses included depreciation expense of $11,800 and a loss of $5,200 on the disposal of equipment. Prepare the operating activities section of the statement of cash flows, using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. - 15,000 or in parenthesis e.g. (15,000).) CRANE LTD. Statement of Cash Flows (Partial)-Indirect Method Operating activities $ 3000 Adjustments to reconcile net income to V $ V