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Use the following excerpts from Zowleski Company's financial information. Dec. 31, 2018 Dec. 31, 2017 Cash $98,100 $90,000 Accounts Receivable 21,900 22,700 Merchandise Inventory 140,000 131,000 Plant Assets 185,000 150,000 Accumulated Depreciation (25,000) (21,000) Total Assets $420,000 $372,700 Accounts Payable $19,000 $21,000 Notes Payable 140,500 120,000 Common Stock 20,000 20,000 Retained Earnings 240,500 211,700 Total Liabilities and Equity $420,000 $372,700 Additional Information: Net Income for 2018 $28,800 Depreciation Expense for 2018 (Accumulated Depreciation Increase) 4,000 Plant Assets Purchased (Plant Assets Increase), Finance by Note 35,000 Notes Payable Increased by Amount of Plant Assets Purchase 35,000 Notes Payable Decreased by Amount of Principal Note Payments 14,500 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. Zowleski Company Statement of Cash Flows (Indirect Method) For the Year Ended December 31, 2018 Cash Flow from Operating Activities: Net Income 28,800 Adjustments to Reconcile Net Income to Net Cash Flow from Operating Activities: Depreciation Expense 4,000 Accounts Receivable Change 800 Merchandise Inventory Change -9,000 Accounts Payable Change -2,000 -6,200 22,600 Net Cash Flow from Operating Activities Cash Flow from Financing Activities: Payment of Notes Payable (principal) -20,500 X Net Cash Flow from Financing Activities 2,100 Total Cash Flow Increase $ -6,200 X Cash Balance, December 31, 2017 420,000 X Cash Balance, December 31, 2018 $ 420,000 X Noncash Investing and Financing Activities: Plant Assets Acquired in Exchange for Notes Payable 35,000