3. Comparative statements of financial position for Anderson Inc, appear below: ANDERSON INC. Comparative Statements of Financial Position Assets Dec 31, 2018 Cash $ 29,000 Accounts receivable 28.000 Prepaid expenses 9,000 Inventory 37.000 Long-term investments Equipment 110,000 Accumulated depreciation equipment (26,000) Total assets S187.000 Dec. 11. 20 $ 10.000 19.000 12.000 54.000 $3.000 48.000 22.000 $174.000 Liabilities and Shareholders' Equity Accounts payable $ 21,000 $ 9,000 Mortgage payable 37.000 45,000 Common shares 40,000 23,000 Retained earnings 89,000 97.000 Total liabilities and shareholders' equity $187.000 $174.000 Additional information regarding fiscal 2018: 1. Net income for the year was $27,000. This amount includes the loss on sale of long- term investments of $5,000. 2. Cash dividends of 535,000 were declared and paid during the year. 3. Long-term investments with a carrying amount of 553,000 were sold for $48,000 cash Instructions Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2018