3. Comparative statements of financial position for Anderson Inc. appear below: ANDERSON INC. Comparative Statements of Financial Position Cash Accounts receivable Prepaid expenses Inventory Long-term investments Equipment Accumulated depreciation equipment Total assets Assets Dec. 31, 2018 $ 29,000 28.000 9,000 37.000 0 110,000 (26,000 $187.000 Dec. 31. 201 $ 10,000 19,000 12,000 54,000 53,000 48,000 (22,000 $174.000 Liabilities and Shareholders' Equity Accounts payable $ 21,000 Mortgage payable 37,000 Common shares 40,000 Retained earnings 89.000 Total liabilities and shareholders' equity $187.000 $ 9.000 45,000 23,000 97,000 $174.000 Additional information regarding fiscal 2018: 1. Net income for the year was $27,000. This amount includes the loss on sale of longterm investments of $ 5,000. 2. Cash dividends of $35,000 were declared and paid during the year. 3. Long-term investments with a carrying amount of $53,000 were sold for $48.000 cash. Instructions Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2018