Current assets			Current liabilities
Cash	$ 34,385	$ 37,837	Accounts payable	$ 36,722	$ 42,582
Accounts receivable	17,801	27,766	Notes payable	19,008	16,200
Inventory	36,310	42,632	Other	19,864	24,634
Total	$ 88,496	$108,235	Total	$ 75,594	$ 83,416
			Long-term debt	$115,000	$145,000
			Owners equity
			Common stock and paid-in surplus	$ 55,000	$ 55,000
Fixed assets			Accumulated retained earnings	307,217	344,452
Net plant and equipment	464,315	519,633	Total	$362,217	$399,452
Total assets	$552,811	$627,868	Total liabilities and owners equity	$552,811	$627,868

SMOLIRA GOLF CORP. 2018 Income Statement
Sales		$506,454
Cost of goods sold		359,328
Depreciation		44,463
Earnings before interest and taxes		$102,663
Interest paid		19,683
Taxable income		$ 82,980
Taxes (25%)		20,745
Net income		$ 62,235
Dividends	$25,000
Retained earnings	37,235

Statement of Cash Flows [LO1] Prepare the 2018 statement of cash flows for Smolira Golf Corp.