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Use the following excerpts from Yardley Company's financial information. Dec. 31, 2018 Dec. 31, 2017 Cash $233,100 $208,000 Accounts Receivable 38,350 35,350 Merchandise Inventory 59,900 58,700 Land 165,000 65,000 Plant Assets 165,000 165,000 Accumulated Depreciation (49,000) (37,000) Total Assets $612,350 $495,050 Accounts Payable $29,100 $27,300 Accured Liabilities 15,500 12,000 Common Stock 45,000 20,000 Retained Earnings 522,750 435,750 Total Liabilities and Equity $612,350 $495,050 Additional Information: Net Income for 2018 $98,000 Depreciation Expense for 2018 12,000 Land Purchased, for Cash 100,000 Stock Issued in Exchange for Cash, At Pat Value 25,000 Dividend Declared and Paid 11,000 Prepare a statement of cash flows (indirect method) for the year 2018. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments. Cash Flow from Operating Activities: Net Income 98,000 Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities: Depreciation Expense 12,000 Accounts Receivable 3,000 X Merchandise Inventory 1,200 x Accounts Payable 1,800 Accrued Liabilities 3,500 13,100 111,100 Net Cash Flow from Operating Activities Cash Flow from Investing Activities: Purchase of Land 100,000 X 100,000 X Net Cash Flow from Investing Activities Cash Flow from Financing Activities: Proceeds from Stock Issuance 25,000 Payment of Dividends 11,000 X Net Cash Flow from Financing Activities 14,000 Total Cash Flow Increase 25,100 Cash Balance, December 31, 2017 208,000 Cash Balance, December 31, 2018 233,100