Cash flows from operating activities-indirect method The data below are taken from the financial statements of the Rutherford Corporation: Income Statement 2018 Net income S840,000 170,000 30,000 110,000 Depreciation expense Gain on sale of equipment Balance Sheet: 12131/18 12131/17 Accounts receivable Inventory Prepaid expenses Accounts payable Accrued expenses payable Complete the partial statement of cash flows for the year ended December 31, 2018, showing the S710,000 S680,000 840,000 800,000 30,000 35,000 660,000 630,000 430,000 440,000 operating activities by the indirect method RUTHORFORD CORPORATION Partial Statement of Cash Flows Subtotal Less Net cash flows from operating activities