Assets 2017 2018 Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 38,664 Accounts payable $ 38,232 28,576 Notes payable 19.908 42.992 Other 20,674 $ 35,285 18,251 3,880 $ 43,032 16,875 25,354 k ht Total $ 57,416 $ 110,232 Total 78,814 $ 85,261 nces Long-term debt $ 119,500 $ 183,060 Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 55,900 $ 55.900 268,442 306,994 Fixed assets Net plant and equipment $465.240 $520,983 Total $324,342 $362,894 Total assets $522,656 $ 631,215 Total liabilities and owners' equity $522,656 $ 631,215 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation Sok $ 510,954 362,478 45,588 int rences Earnings before interest and taxes Interest paid $102,888 20,583 Taxable income Taxes (24%) $ 82,305 19,753 Net income $ 62,552 Dividends Retained earnings $24,000 38,552 Prepare the 2018 statement of cash flows for Smolira Golf Corp. (Negati answers should be indicated by a minus sign.)