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

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

2018 2017 Current Assets Cash Accounts Receivable Merchandise Inventory $ 124,700 $ 26,000 64,500 69,400 82,000 79,000 Current Liabilities Accounts Payable Income Tax Payable 57,700 14,300 55,500 17,100