2018 income statement	Balance statemenet
sales	455000
cost of goods sold	221500
oprating expenses	58600
depreciation expenses	24000
Gain on sale of plant assets	23500
net income	174400
		dece 31,2018
cash		321450
Accounts receivable		39750
inventry		33000
accounts receivable		17550
Accured liabilities		3500
		Dec 31,2017
cash		133500
Accounts receivable		36500
Inventory		35000
Accounts payable		19550
Accrued liabilities		2200
Additional information
plant assets were sold for $40000:book value $16500
Dividends of $25000 were declared and paid

Use the following excerpts from Yardley Company's financial information to prepare a statement of cash flows for the year 2018.