accounting question need help asap 453610

Question:
Statement of cash flows (direct and indirect methods).
Hartman, Inc. has prepared the following comparative balance sheets for 2010 and 2011:

	2011	2010
Cash	$ 297,000	$ 153,000
Receivables	$ 159,000	$ 117,000
Inventory	$ 150,000	$ 180,000
Prepaid expenses	$ 18,000	$ 27,000
Plant assets	$ 1,260,000	$ 1,050,000
Accumulated depreciation	$ (450,000)	$ (375,000)
Patent	$ 153,000	$ 174,000
	$ 1,587,000	$ 1,326,000

Accounts payable	$ 153,000	$ 168,000
Accrued liabilities	$ 60,000	$ 42,000
Mortgage payable	”	$ 450,000
Preferred stock	$ 525,000	”
Additional paid in capital”preferred	$ 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 2011 is as follows:
Sales	$ 1,980,000.00
Cost of sales	$ 1,089,000.00
Gross profit	$ 891,000.00
Operating expenses	$ 690,000.00
Net income	$ 201,000.00

Instructions
(a) From the information above, prepare a statement of cash flows (indirect method) for Hartman, Inc. for the year ended December 31, 2011.
(b) From the information above, prepare a schedule of cash provided by operating activities using the direct method.