Hartman, Inc. has prepared the following comparative balance sheets for 2020 and 2021: 2021 2020 Cash $ 282,000 153,000 Accounts receivable 139,000 117.000 Inventory 150,000 180,000 Prepaid expenses 18,000 27,000 Plant assets 1.295,000 1,050,000 Accumulated depreciation (450,000) (375,000) Patent 153.000 174.000 $1.587.000 51.326.000 Accounts payable $ 153,000 $ 168,000 Accrued liabilities 60,000 42,000 Mortgage payable 450,000 Preferred stock 525.000 Additional paid-in capitalpreferred 120,000 Common stock 600,000 600,000 Retained earnings 129.000 66.000 $1.587.000 $1,326.000 1. The Accumulated Depreciation account has been credited only for the depreciation expense for the period. 2. The Retained Earnings account has been charged for dividends of $138,000 and credited for the net income for the year. The income statement for 2021 is as follows: Sales revenue $1,980,000 Cost of sales 1.089,000 Gross profit 891,000 Operating expenses 690.000 Net income 201.000 Instructions (a) From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2021. (b) From the information above, prepare a schedule of cash provided by operating activities using the direct method