Accountants for Elwin, Inc. have assembled the following data for the year ended December 31, 2018: (Click the icon to view the current accounts.) (Click the icon to view the transaction data.) Prepare Elwin's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If zero.) Elwin, Inc. Statement of Cash Flows Year Ended December 31, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Data table Data table 2018 2017 Current Assets: Cash Accounts Receivable Merchandise Inventory $ 102,600 $ 23,000 64,000 69,400 78,000 74,000 Current Liabilities: Accounts Payable 57,400 55,300 Income Tax Payable 14,900 16,200 Print Done Transaction Data for 2018: Issuance of common stock for cash Depreciation expense $ 42,000 Payment of notes payable $ 50,100 22,000 Payment of cash dividends 46,000 Purchase of equipment with cash 76,000 Issuance of notes payable to borrow cash 59,000 Acquisition of land by issuing long-term notes payable 114,000 Gain on sale of building 3,500 Book value of building sold 55,000 Net income 71,500 Print Done