Use the following information from Berlin Company's financial statements. Dec. 31, 2018 Dec. 31, 2017 Assets Cash $29,000 $25,000 Accounts Receivable 10,000 12,000 Prepaid Assets 1,200 1,000 Total Assets $40,200 $38,000 Liabilities and Equity Accrued Liabilities 1,700 1,800 Common Stock 34,000 35,000 Retained Earnings 4,500 1,200 Total Liabilities and Equity $40,200 $38,000 Additional Information: Net Income $6,200 Dividends Paid 2,900 Prepare the operating activities section of the statement of cash flows (indirect method) for the year 2018. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments. Berlin Company Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2018 Cash Flow from Operating Activities: Net Income $ 6,200 Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities: Accounts Receivable $ 2,000