Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated amortization Patents December 31 2018 2017 $ 92,000 $ 27,000 95,000 80,000 (4,500) (3,100) 145,000 175,000 7,500 6,800 93,000 60,000 287,000 244,000 (35,000) (13,000) 20,000 35,000 $700.000 $611.700 Accounts payable Accrued liabilities Bonds payable Common shares Retained earnings Treasury stock, at cost $ 90,000 54,000 125,000 100,000 346,000 (15,000) $700,000 $ 84,000 63,000 60,000 100,000 312,700 (8,000) $611,700 Net income Amortization expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2018 Year $53,300 22,000 7,000 20,000 none Instructions Prepare a statement of cash flows for Roswell Corporation for the year 2018. (Use the indirect method.)