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
Tax						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		13
Accounts payable		28
Wages payable		(20	)
Tax payable		5
Interest payable		(2	)
Advances from customers		(3	)
Other accrued SG&A		5
						17
Net cash provided by operating activities						159

Required:

Prepare the net cash flow from operating activities section of the cash flow statement using the direct method.