Shown below are comparative statements of financial position for Riverbed Corporation.

RIVERBED CORPORATION Statement of Financial Position December 31
Assets		2018			2017
Cash		$68,040			$21,260
Accounts receivable		84,900			76,760
Inventory		168,570			186,770
Land		77,030			100,390
Equipment		266,900			198,000
Accumulated depreciation equipment		(62,630	)		(29,030	)
		$602,810			$554,150
Liabilities and Shareholders Equity
Accounts payable		$36,840			$44,400
Bonds payable		150,000			206,000
Common shares		219,470			175,260
Retained earnings		196,500			128,490
		$602,810			$554,150

Additional information:

1.		Net income for 2018 was $95,710. There were no gains or losses reported on the income statement.
2.		Cash dividends of $27,700 were declared and paid.
3.		Bonds payable amounting to $56,000 were redeemed for cash $56,000. The bonds were originally issued at face value (no premium or discount).
4.		Common shares were issued for $44,210 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 or in parenthesis e.g. (15,000).)

RIVERBED CORPORATION Statement of Cash Flows Adjustments to reconcile net income to