In 2019, an accountant for Shelby Corporation inadvertently deleted data related to the financial statements. The following information was able to be retrieved:

Account	12/31/2019	12/31/2018
Cash	100,000.00	150,000.00
Accounts Receivable	35,000.00	?
Property Plant and Equipment	100,000.00	200,000.00
Goodwill	80,000.00	-
Accounts Payable	?	135,000.00
Long Term Debt	100,000.00	200,000.00
Common Stock	100,000.00	20,000.00
Retained Earnings	100,000.00	10,000.00

1. All balances were normal.
2. No other accounts were presented.
3. Dividends were issued during the period for 20,000
4. After recording $20,000 in depreciation for the year, a $10,000 gain was noted when certain property was sold
5. The Goodwill was acquired through issuance of Common Stock

Prepare a Statement of Cash Flows (using Indirect Method) for 2019.

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