Please prepare a statement of cash flows (indirect method) for the accounting period of 2018 (1st of January 2018 31st of December 2018), using the templates provided.

BACCIS BAKERY Notes of the financial statements for 2018 Note 1: Land and Equipment During the fiscal year of 2018, the only purchases and sales of land and equipment were the following: x Sale of a dough-kneading machine that was originally purchased for CHF 1,800, the net book value of the machine was CHF 1,550 x Cash purchase of an oven, costing CHF 3,700. x Sale of land in cash, originally purchased at CHF 6,800. A gain of CHF 1,700 was realized. Note 2: Debts In 2018, Baccis Bakery wanted to expand its operations and took a new long-term loan from the bank. Baccis Bakery also reimbursed CHF 1,800 of the previous long term loan. Note 3: Stockholders Equity During 2018, Baccis Bakery made the following transactions related to Stockholders Equity: x Issued 400 shares of common stock with a par value of CHF 1. The stocks were sold to the stockholders with an additional paid-in capital of CHF 6 per share. x Reissued half of the previously held treasury shares with a gain of CHF 1,200. x Declared CHF 280 of dividends for 2018

Bacci's Bakery Balance Sheet At 31st of December 2018 and 2017 In CHF 2018 2017 Assets Cash Accounts Receivable Prepaid Insurance Food Inventory Total Current Assets Land Machinery and Equipment Accumulated Depreciation - Machines and Equipment = Machines and Equipment - net Total Non-Current Assets Total Assets 63,815 10,670 3,200 7,600 85,285 5,200 4,400 (430) 3,970 9,170 94,455 28,580 13,500 2.400 8,650 53,130 12,000 2,500 (250) 2,250 14.250 67,380 Liabilities and Stockholders' Equity Accounts Payable Unearned Revenues Dividends Payable Total Current Liabilities Long Term Loan Total Non-Current Liabilities Total Liabilities Common Stock (par value CHF 1) Treasury Shares Additional Paid-in Capital Retained Earnings Total Stockholders' Equity Total Liabilities + Stockholders' Equity 12,050 12,350 7,530 5,780 260 150 19,840 18,280 17,800 10,800 17,800 10,800 37,640 29,080 4,500 4,100 (1,500) (3,000) 28,200 24,600 25,615 12,600 56,815 38,300 94,455 67,380