The following income statement was drawn from the income statement of Gibbons Company for its first year of operations Cash revenue Depreciation expense Accrued interest expense Cash operating expense Operating income Gain on the sale of equipment Net Income $67,080 21,400 7,400 25,400 12,80 2,600 $15, 4ee Using the direct method, the net cash flow from operating activities equals Multiple Choice o S44 200 o S28,000 o S41.600 o S26, 200