Shown below are comparative statements of financial position for Ayayai Corporation. AYAYAI CORPORATION Statement of Financial Position December 31 Assets 2018 Cash $67,350 Accounts receivable 84,900 Inventory 173,700 Land 76,520 Equipment 267,200 Accumulated depreciation - equipment (64,870) $604,800 Liabilities and Shareholders' Equity Accounts payable $39,910 Bonds payable 160,000 Common shares 217,850 Retained earnings 187,040 $604,800 2017 $20,770 75,250 192,260 97,380 206,100 (30,670) $561,090 $47,060 215,000 177,640 121,390 $561,090 Additional information: 1. Net income for 2018 was $92,830. There were no gains or losses reported on the income statement. 2. Cash dividends of $27,180 were declared and paid. 3. Bonds payable amounting to $55,000 were redeemed for cash $55,000. The bonds were originally issued at face value (no premium or discount). 4. Common shares were issued for $40,210 cash. 5. No land was purchased during 2018. 6. No equipment was disposed of during 2018. Prepare a statement of cash flows for 2018 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000