The foosving Income Statement and Operating Cash Flow information pertain to Receivership Inc.'s operations for the year ended December 31, 2014. Prepare the net cash ow from operating activities section of the cash flow statement using the direct method. Income statement for the year ended December 31, 2014 Revenues 1,328 COGS 58?\"' Rent expenses 152 Wages expenses 136 Insurance expenses 53 Other SGSLA (includes depreciation expenses] 1538 Interest expenses 30 Gain on sale of asset _[5] 1,151 Income before tax 1?? Tax 62 Net income 115 Cash flow provided by operating activities (indirect method}, for the year ended December 31, 2014 Net income 115 Depreciation 32 Gain on sale of asset 1 5| 142 Increasesfdecreases in AIR 26 Inventories {35] Prepaid rent 13 1UP 28 1'v'lli'ages payable {20] Tax payable 5 Interest payable [2] Advances from customers [3) Other accmed SGELA _5 1'? Net cash provided by operating activities 155}I