Some recent financial statements for Smalira Golf Corp. follow. Assets 2017 2018 Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 38,296 Accounts payable $ 37,472 28,216 Notes payable 19,508 42,832 Other 20.314 $ 34,885 18.051 3.760 $ 42,832 16,575 25.034 Total $ 56,696 $ 109,344 Total $ 77.294 $ 84,441 Long-term debt $ 117,500 $ 180,650 $ 55,500 $ 55,500 Owners' equity Common stock and paid in surplus Accumulated retained earnings 271182 309,136 Fixed assets Net plant and equipment $464,780 $520,383 Total $326,682 $364,636 Total assets $521,476 $629,727 Total liabilities and owners equity $ 521,476 $629,727 FEIRA PARAN eBook Ruterences $508,954 361,078 45,088 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (25%) Net income $ 102,788 20,183 $ 82,605 20,651 $ 61,954 Dividends Retained earnings $24,000 37,954 Prepare the 2018 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.)