Question 3: (10 Points) A1, B1, C1, C2, D3 Dose Cor. reported the following accounts balances: Account 2018 2017 Difference Account receivables 850,000 900,000 50,000 Decrease Equipment 400,000 250,000 150,000 Increase Inventory 60,000 100,000 40,000 Decrease Accounts payable 150,000 75,000 75,000 Increase Notes payable 89,000 100,000 11,000 Decrease Dividends Long term liabilities 125,000 45,000 120,000 Increase Cash 6,86,000 145,000 Instructions: If you know that the Net Income for the year was $277,000; and the depreciation expenses 140,000 prepare the statement of cash flows for 2018