Some recent financial statements for Smolira Golf Corp. follow. 2018 Assets 2017 Current assets Cash $ 35,085 Accounts receivable 18,151 Inventory 3,820 SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 38,480 Accounts payable $ 37,852 28,396 Notes payable 19,708 42.912 Other 20,494 $ 42,932 16,725 25,194 Total $ 57,056 $ 109,788 Total $ 78,054 $ 84,851 Long-term debt $ 118,500 $ 181,793 $ 55,700 $ 55,700 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 269,812 308,127 Fixed assets Net plant and equipment $ 465,010 $520,683 Total $ 325,512 $363,827 Total assets $522,066 $ 630,471 Total liabilities and owners' equity $522,066 $ 630,471 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation $509,954 361,778 45,338 Earnings before interest and taxes Interest paid $ 102,838 20,383 Taxable income Taxes (22%) $ 82,455 18,140 Net income $ 64,315 Dividends Retained earnings $26,000 38,315 Prepare the 2018 statement of cash flows for Smolira Golf Corp. (Negative answers should be Indicated by a minus slgn.) SMOLIRA 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