Use the following information from Eiffel Company's financial statements to prepare the operatin activities section of the statement of cash flows (indirect method) for the year 2018. 2018 Income Statement Balance Sheets Sales Cost of Goods Sold Operating Expenses, other than depreciation expense Depreciation Expense Gain on Sale of Plant Assets Net Income $ 299,000 (135,000) (27,000) (17,000) 16,500 136,500 Accounts Receivable Inventory Accounts Payable Accrued Liabilities Dec. 31, 2018 $45,300 1,600 22,500 900 Accounts Receivable Inventory Accounts Payable Accrued Liabilities Dec. 31, 2017 $43,400 1,800 21.250 1,150