Use the following information from Acom Company's financial statements 2018 Income Statement Balance Sheets Sales $457.000 (356,000) Cost of goods sold Operating expenses, other than Depreciation Expense Depreciation expense Loss on sale of plant assets (60,000) (8,000) (11,900) Net Income $21,100 Dec. 31, 2018 Accounts Receivable $29,416 15,250 Accounts Payable Dec. 31, 2017 Accounts Receivable $26,500 11,750 Accounts Payable Determine operating net cash flows (indirect method)