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 April 30
	2018	2017
Assets
Current Assets
Cash	$159,165	$60,800
Accounts Receivable	$77,600	$79,300
Merchandise Inventory	$216,000	$193,900
Prepaid Expenses	$14,700	$14,700
Total Current Assets	$467,465	$348,700
Noncurrent Assets
Land	$0	$40,000
Equipment	$330,000	$330,000
Less: Accumulated Depreciation	$-28,500	$-21,500
Total Noncurrent Assets	$301,500	$348,500
Total Assets	$768,965	$697,200
Liabilities
Current Liabilities
Accounts Payable	$50,400	$45,600
Notes Payable, Current Portion	$6,400	$6,400
Total Current Liabilities	$56,800	$52,000
Notes Payable, Long-Term Portion	$53,600	$60,000
Total Liabilities	$110,400	$112,000
Stockholders' Equity
Common Stock	$162,000	$162,000
Retained Earnings	$496,565	$423,200
Total Stockholders' Equity	$658,565	$585,200
Total Liabilities and Equity	$768,965	$697,200

Additional Information: During 2018, land was sold for a gain of $7,800. There was no purchase of equipment throughout the year.

Cleancarpet Vacuums Income Statement For the Year Ended April 30, 2018
Sales	$561,000
Cost of Goods Sold	$336,600
Gross Profit	$224,400
Operating Expenses
Depreciation Expense	$7,000
Other Operating Expenses	$63,100
Total Operating Expenses	$70,100
Income from Operations	$154,300
Other Income and Expenses
Gain on Sale of Land	$7,800
Income before Income Tax	$162,100
Income Tax	$56,735
Net Income	$105,365

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.

Cleancarpet Vacuums Cash Flow Statement For the Year Ended April 30, 2018
Cash Flow from Operating Activities
Net Income	Answer
Adjustments to Reconcile Net Income to Cash
Depreciation Expense	Answer
Gain on Sale of Land	Answer
Changes in Operating Assets and Liabilities
Increase in Accounts Receivable	Answer
Increase in Merchandise Inventory	Answer
Increase in Accounts Payable	Answer
Net Cash Provided (Used) by Operating Activities		Answer
Cash Flow from Investing Activities
Sale of Land	Answer
Net Cash Provided (Used) by Investing Activities		Answer
Cash Flow from Financing Activities
Payment of Notes Payable	Answer
Payment of Cash Dividend	Answer
Net Cash Provided (Used) by Financing Activities		Answer
Net increase (decrease) in cash		Answer
Cash at the Beginning of the Year		Answer
Cash at the End of the Year		Answer