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37. Grucan Corporation formats operating cash flows using the indirect method. $226,500 Grucan's Income Statement for 2018 Sales revenue Gain on sale of equipment Cost of goods sold Depreciation Other operating expenses Net income The book value of equipment sold during 2018 was $19.000. $220,000 6,500 $114,000 8,000 23,500 145,500 $81,000 11,000 12,000 Inventory 10, 69 Common stock 32,000 Datained 67.500 Grucan's Comparative Balance Sheets December 31, 2018 and 2017 2018 2017 2018 2017 Cash $6,000 $5,000 Accounts $8.500 59,500 payable Accounts receivable 7,000 14,500 Accrued 5,000 2,000 liabilities Inventory 12,000 11,000 Common stock 32,000 16,000 Plant and equipment, net 88,000 66,000 Retained 67,500 69,000 earnings $113,000 S96,500 $113,000 $96,500 The book value of equipment sold during 2018 was $ 19,000. Grucan's net cash flow from investing activities for 2018 was A. net cash used of $ 6,500. B. net cash used of $ 25,500. C. net cash used of $ 23,500. D. net cash used of $ 49,000. 18 If the indirect method is used to calculate net cash provided by operating activities, a decrease in