Some recent financial statements for Earl Grey Golf Corp. follow. 2018 EARL GREY GOLF CORP. 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners' Equity 2017 2018 2017 Current assets Current liabilities Cash $ 24,046 $ 24, 255 Accounts payable $ 23, 184 Accounts receivable 12,448 15, 235 Notes payable 12,000 Inventory 25,392 27, 155 Other 11,571 Total $ 61,886 $ 66,645 Total $ 46,755 Long-term debt $ 80,000 Fixed assets Owners' equity Net plant and equipment $324,695 $365, 734 Common stock and paid-in surplus $ 40,000 Retained earnings 219,826 Total $259,826 Total assets $386,581 $432,379 Total liabilities and owners' equity $386,581 $ 27,420 10,800 15,553 $ 53,773 $ 95,000 $ 40,000 243,606 $283, 606 $432,379 EARL GREY GOLF CORP. 2018 Statement of Comprehensive Income Sales $366,996 Cost of goods sold 253,122 Depreciation 32,220 Earnings before interest and taxes $ 81,654 Interest paid 14,300 Taxable $ 67,354 Taxes (35%) 23,574 Net income $ 43,780 Dividends $20,000 Additions to retained earnings 23,780 Prepare the 2018 statement of cash flows for Earl Grey Golf Corp. (Negative answers should be indicated by a minus sign. Omit $ sign in your response.) EARL GREY GOLF CORP. Statement of Cash Flows for 2018 Cash, beginning of the year Operating activities Net cash from operating activities Investment activities Net cash from investment activities Financing activities Net cash from financing activities Cash, end of year