8. The balance sheet for Robert Earl's Front Porch Diner at December 31, 2018 is presented below Using only the balance sheet and the additional information provided, prepare a statement of cash flows using the indirect method. Robert Earl's Front Porch Diner Cash Accounts receivable Investments Plant assets, net Land At December 31, 2018 2017 $ 39,000 $ 20,000 41,600 18,400 69,000 88,000 $ 256,000 21,200+ 20400 32.000 -13600 81,000-12000 40,000 48000 $194,200 GC Accounts Payable Long-term notes payable Bonds payable Capital stock $ 30,000 $ 30,000 25,000 30,000 124,000 Retained earnings 47,000 41,000-16000 100,000 +24 000 23,200 $ 256,000 $ 194,200 Additional 2018 Data Depreciation Expense Net Income Dividends declared and paid $ 6,000 32,000 8,200 Gain on sale of investment Investments were sold for 3,400 17,000 Plant assets were sold for 5,000 Loss on sale of plant assets 1,000 Land purchased by issuing bonds worth 30,000 Land purchased for 18,000 Additional capital stock issued at par 24,000 Repayment of long-term notes 16,000