Assets 2014 2015 2015 Current assets Cash Accounts receivable Inventory $ 24,136 13,348 26,722 $ 25,000 16,100 Liabilities and Owners Equity 2014 Current liabilities Accounts payable $ 24,084 Notes payable 19.000 Other 12,471 $ 28,000 11,700 28,000 18.300 Total $ 64,206 $ 69,100 Total $ 55,555 $ 58,000 $ 78,000 $ 89,000 Long-term debt Owners' equity Common stock and pald-In surplus Accumulated retained earnings $ 60,000 $ 60,000 204,346 226,000 Fixed assets Net plant and equipment $333,695 $363,900 Total $264,346 $286,000 Total assets $ 397,901 $433,000 Total liabilities and owners equity $ 397,901 $433,000 SMOLIRA GOLF CORP. 2015 Income Statement Sales Cost of goods sold Depreciation $ 383,818 257,000 48,300 Earnings before interest and taxes Interest pald $ 78.518 15,200 Taxable income Taxes (20%) $ 63,318 12,664 Net Income $ 50,654 Dividends Retained earnings $29.000 21.654 Prepare the 2015 statement of cash flows for Smolira Golf Corp. (Negative amounts should be Indicated by a minus sign.) SMOLIRA GOLF CORP. Statement of Cash Flows For 2015 S Cash, beginning of the year Operating activities Click to select) (Click to select) (Click to select (Click to select (Click to select (Click to select) TI Net cash from operating activities Investment activities Click to select) Net cash from Investment activities $ Financing activities (Click to select) Click to select) (Click to select) V Net cash from financing activities S