Accountants for Carlson, Inc. have assembled the following data for the year ended December 31, 2018:

Prepare the statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities.

2018 2017 Current Assets: $ 88,100 $ 20,000 63,800 69,200 85,000 77,000 Cash Accounts Receivable Current Liabilities 56,000 16.900 Accounts Payable 5 7,700 Income Tax Pavable 15.000