Use the following information from Acorn Company's financial statements to determine operating net cash flows (indirect method). 2018 Income Statement Balance Sheets Sales Cost of Goods Sold Operating Expenses, other than depreciation expense Depreciation Expense Loss on sale of plant assets Net Income $ 453,000 (359,000) (65,000) (8,000) (11,900) 9,100 Accounts Receivable Accounts Payable Dec. 31, 2018 $29,500 13,250 Accounts Receivable Accounts Payable Dec. 31, 2017 $26,500 11,750 Use the following information from Berlin Company's financial statements to prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018. Dec. 31, 2018 Cash Accounts Receivable Prepaid Assets Total Assets $29,000 11,500 1,200 41,700 Dec. 31, 2017 $24,000 12,000 1,000 37,000 Accrued Liabilities Common Stock Retained Earnings Total Liabilities and Equity 1,700 33,000 7,000 41,700 1,800 30,000 5,200 37,000 Additional information: Net income Dividends paid 5,800 4,000