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Use the following excerpts from Yardley Company's financial information. 2018 Income Balance Statement Sheets Sales $475,000 Cost of Goods Sold (221,500) Operating Expenses, other than Depreciation Expense (60,600) Depreciation Expense (23,000) Gain on Sale of Plant Assets 23,500 Net Income $193,400 Dec. 31,2018 Cash $343,450 Accounts Receivable 39,750 Inventory 34,000 Accounts Payable 17,550 Accured Liabilities 3,500 Cash $133,500 Accounts Receivable 36,500 Inventory 35,000 Accounts Payable 19,550 Accured Liabilities 2,200 Additional Information: Plant assets were sold for $45,000; book value $16,500. Dividends of $25,000 were declared and paid. 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. Net Income 193,400 Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities: Depreciation Expense 23,000 Gain on Sale of Plant Assets -23,500 Changes in Current Assets and Liabilities: Accounts Receivable -3,250 Inventory 1,000 Accounts Payable -2,000 Accrued Liabilities 1,300 189,950 X 45,000 X Net Cash Flow from Operating Activities Cash Flow from Investing Activities: Proceeds from Sale of Plant Assets 45,000 45,000 Net Cash Flow from Investing Activities Cash Flow from Financing Activities: Dividends Paid -25,000 Net Cash Flow from Financing Activities -25,000 Total Cash Flow Increase 209,950 Cash Balance, December 31, 2017 133,500 Cash Balance, December 31, 2018 343,450