Cleancarpet vacuums sells vacuum accessories. At the end of 2018 , the income statement and comparative balance sheet were prepared as shown below. Cleancarpet Vacuums Balance Sheet As at July 31 \begin{tabular}{|l|r|r|} \hline & 2018 & 2017 \\ \hline Assets & & \\ \hline Current Assets & & \\ \hline Cash & $152,920 & $63,700 \\ \hline Accounts Receivable & $87,300 & $88,500 \\ \hline Merchandise Inventory & $212,000 & $185,700 \\ \hline Prepaid Expenses & $16,400 & $16,400 \\ \hline Total Current Assets & $469,620 & $354,300 \\ \hline Noncurrent Assets & & \\ \hline Land & $0 & $42,000 \\ \hline Equipment & $358,000 & $358,000 \\ \hline Less: Accumulated Depreciation & $28,000 & 522,300 \\ \hline Total Noncurrent Assets & $330,000 & $377,700 \\ \hline Total Assets & $798,620 & $732,000 \\ \hline Liabilities & & \\ \hline Current Liabilities & & \\ \hline Accounts Payable & $49,600 & $46,900 \\ \hline Notes Payable, Curtent Portion & $6,300 & $6,300 \\ \hline Total Current Liabilities & $55,900 & $53,200 \\ \hline Notes Payable, Long-Term Portion & 553,700 & $60,000 \\ \hline \end{tabular} Additional information: During 2018 , land was sold for a gain of $8,000. There was no purchase of equipment throughout the year. Create the cash flow statement using the indirect method. Do not enter dollar signs or commas in the input boxes Use the negative sign for a decrease in cash. Net Cash Provided (Used) by Operating Activities Cash Flow from Investing Activities Sale of Land Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities Payment of Notes Payable Payment of Cash Dividend Net Cash Provided (Used) by Financing Activities Net increase (decrease) in cash Cash at the Beginning of the Year Cash at the End of the Year