You are provided with the following balance sheet information and summarized income statement for Rivulet Inc RIVULET INC Current Operating Assets and Liabilities As of December 31, 2017 and 2018 2018 2017 2018 2017 $273,000 $222,000 Accounts payable 422,000 477,000 Accounts receivable Inventory 605,000 695,000 Accrued liabilities 108,000 70,000 RIVULET INC Income Statement For the Year Ended December 31, 2018 2,350,000 Revenue Cost of goods sold 1,164,000 Gross margin 1,186,000 862,000 Other expenses Depreciation expense 470,000 55,000 Loss on sale of capital assets (201,000) Net loss All sales are credit sales. Accounts payable pertains exclusively to the purchase of inventory and accrued liabilities pertains exclusively to other expenses Required: a. Prepare Rivulet's Cash from operations section of the cash flow statement using the indirect method. (List cash outflows as negative amounts RIVULET INC. Cash From operations Indirect Method For the Year Ended December 31, 2018 Cash From Operations Adjustments for non-cash items Changes in non-cash working capital