III. From the information below, prepare in good form, a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2018. The company has prepared the following comparative balance sheets for 2017 and 2018: 2017 Cash Accounts receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patent S 282,000 139,000 150,000 18,000 1,295,000 (450,000) S 153,000 117,000 180,000 27,000 1,050,000 (375,000) 174.000 $1.587000 $1 326,000 153,000 168,000 42,000 Accounts payable Accrued liabilities Mortgage payable Preferred stock Additional paid-in capital-preferred Common stock Retained earnings 60,000 525,000450,000 120,000 600,000 600,000 $1.587.000$1326,000 The Accumulated Depreciation account has been credited only for the depreciation expense 1. for the period. the net income for the year. The income statement for 2018 is as follows: 2. The Retained Earnings account has been charged for dividends of $138,000 and credited for $1,980,000 1,089,000 891,000 690.000 S 201,000 Sales revenue Cost of sales Gross profit Operating expenses Net income