23) Marshals, Inc. has the following comparative balance sheets for 2018 and 2017:

2018 2017 Change

Cash $ 96,000 $ 108,000 12,000

Receivables 47,000 49,000 2,000

Inventory 110,000 100,000 10,000

Office Supplies 8,000 12,000 4,000

Plant assets, net 380,000 300,000 80,000

Long term Investment 126,000 84,000 42,000

$ 767,000 $ 653,000

Accounts payable $102,000 $ 98,000 4,000

Accrued liabilities 40,000 14,000 26,000

Long-term note payable 80,000 150,000 70,000

Common stock 420,000 330,000 90,000

Retained earnings 125,000 61,000 64,000

$ 767,000 $ 653,000

There was a purchase of Land for a new site for the period. That was the only increase in Plant assets.

The income statement for 2018 is as follows:

Sales $ 1,800,000

Cost of sales 900,000

Gross profit 900,000

Depreciation expense 90,000

Other expenses 620,000

Net income $ 190,000

Prepare a statement of cash flows for Marshals, Inc. for the year ended December 31, 2018.