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 1,328 Cost of goods sold 587 Rent expenses 152 Wages expenses 136 Insurance expenses 53 Other SG&A (includes depreciation expenses) 198 Interest expenses 30 Gain on sale of asset (5) 1,151 Income before tax 177 x 62 Net income 115 Cash flow provided by operating activities (indirect method), for the year ended December 31, 2018 Net income 115 Depreciation 32 Gain on sale of asset (5) 142 Increases/decreases in Accounts receivable 26 Inventories (35) Prepaid rent Accounts payable Wages payable yable Interest payable 13 28 (20) 5 (2) Advances from customers (3) Other accrued SG&A 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.