Accountants for Smithson, 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 Smithson'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 a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Data Table Smithson, Inc. Statement of Cash Flows Transaction Data for 2018: Issuance of common stock for cash $ 39,000 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: $ 45,100 45,000 20,000 Payment of notes payable Payment of cash dividends Issuance of notes payable to borrow cash Gain on sale of building 69,000 Depreciation expense Purchase of equipment with cash Acquisition of land by issuing long-term notes payable Book value of building sold 67,000 121,000 2,000 56,000 Net income 65,000 Print Done Data Table Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: 2018 2017 Current Assets: Cash $ 114,200 $ 24,000 Accounts Receivable 63,800 69,300 Merchandise Inventory 81,000 77,000 Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Current Liabilities: 58,200 55,500 Accounts Payable Income Tax Payable 14,600 16,500 Print Done Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities