Hartman, Inc Instructions

(A) from the Information Above, Prepare a Statement

Hartman, Inc. has prepared the following comparative balance sheets for 2014 and 2015:
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 $148,000 and credited for the net income for the year.

The income statement for 2015 is as follows: $$\begin{array} { l r } \text { Sales revenue } & \$ 1,980,000 \\\text { Cost of sales } & 1,089,000 \\\text { Gross profit } & 891,000 \\\text { Operating expenses } & 680,000 \\\text { Net income } & \$ 211,000\end{array}$$
Instructions

(a) From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2015.
(b) From the information above, prepare a schedule of cash provided by operating activities using the direct method.