Some recent financial statements for Smolira Golf Corp. follow. Assets 2017 2018 Current assets Cash Accounts receivable Inventory $ 35,685 SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 39,032 Accounts payable $ 38,992 28,936 Notes payable 20,308 43,152 Other 21,034 $ 43,232 17,175 18,451 4,000 25,674 Total $ 58,136 $111,120 Total $ 80,334 $ 86,081 Long-term debt $121,500 $185,476 $ 56.300 $ 56,300 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 265,702 304,846 Fixed assets Net plant and equipment $465,700 $521,583 Total $322,002 $361,146 Total assets $523,836 $632,703 Total liabilities and owners' equity $523,836 $632,703 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation $512,954 363,878 46,088 $ 102,988 Earnings before interest and taxes Interest paid 20,983 Taxable income Taxes (23%) $ 82,005 18,861 Net income $ 63,144 Dividends Retained earnings $24,000 39,144 Prepare the 2018 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.) 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