The following Income Statement and Operating Cash Flow information pertain to Receivership Inc.'s operations for the year ended December 31, 2018 Income statement for the year ended December 31, 2018 Revenues Cost of goods sold Rent expenses Wages expenses 1,328 587 152 136 53 198 30 nsurance expenses Other SG&A (includes depreciation expenses) Interest expenses Gain on sale of asset 1,151 Income before tax Tax Net income 62 115 Cash flow provided by operating activities (indirect method), for the year ended December 31, 2018 115 32 Net income Depreciation Gain on sale of asset 142 Increases/decreases in Accounts receivable Inventories Prepaid rent Accounts payable Wages payable Tax payable Interest payable Advances from customers Other accrued SG&A 26 (35) 13 28 (20) 5 17 Net cash provided by operating activities 159 Required 1. Prepare the net cash flow from operating activities section of the cash flow statement using the direct method