Shown below are comparative statements of financial position for Flint Corporation. FLINT CORPORATION Statement of Financial Position December 31 Assets 2018 Cash $67,610 Accounts receivable 84,940 Inventory 166,759 Land 76,716 Equipment 261,000 Accumulated depreciation - equipment (64,750) $592,260 Liabilities and Shareholders' Equity Accounts payable $35,740 Bonds payable 159,000 Common shares 210,820 Retained earnings 186,700 $592,260 2017 $20,030 75,600 188,730 99,700 196,200 (30,750) $549,510 $43,760 201,000 168,340 136,410 $549,510 Additional information: Additional information: 2. 1. Net income for 2018 was $91,380. There were no gains or losses reported on the income statement. Cash dividends of $41,090 were declared and paid. 3. Bonds payable amounting to $42,000 were redeemed for cash $42,000. The bonds were originally issued at face value (no premium or discount). 4. Common shares were issued for $42,480 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 or in parenthesis e.g. (15,000).)