Use the following information from Eiffel Company's financial statements. 2018 Income Statement Balance Sheets Sales $299,000 (145,000) Cost of Goods Sold Operating Expenses, other than Depreciation Expense (27,000) Depreciation expense (16,000) Gain on Sale of Plant Assets 17,500 Net Income $128,500 Dec. 31, 2018 Accounts Receivable $47,300 Inventory 1,600 Accounts Payable 23,500 Accured Liabilities 900 Dec. 31, 2017 Accounts Receivable $22,250 Inventory 1,800 Accounts Payable 22,250 Accured Liabilities 1,150 Prepare the operating activities section or 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. Eiffel Company Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2018 Operating Activities Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities II b Changes in Current Assets and Liabilities: Net Cash Flow from Operating Activities