Some recent financial statements for Smolira Golf Corp. follow. SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets Assets Liabilities and Owners Equity 2014 2015 2014 2015 Current assets Current liabilities Cash $ 24,136 $ 25,000 Accounts payable $ 24,084 $ 28,000 Accounts receivable 13,348 16,100 Notes payable 19,000 11,700 Inventory 26,722 28,000 Other 12,471 18,300 Total $ 64,206 $ 69,100 Total $ 55,555 $ 58,000 Long-term debt $ 78,000 $ 89,000 Owners equity Common stock and paid-in surplus $ 60,000 $ 60,000 Accumulated retained earnings 204,346 226,000 Fixed assets Net plant and equipment $ 333,695 $ 363,900 Total $ 264,346 $ 286,000 Total assets $ 397,901 $ 433,000 Total liabilities and owners equity $ 397,901 $ 433,000 SMOLIRA GOLF CORP. 2015 Income Statement Sales $ 383,818 Cost of goods sold 257,000 Depreciation 48,300 Earnings before interest and taxes $ 78,518 Interest paid 15,200 Taxable income $ 63,318 Taxes (20%) 12,664 Net income $ 50,654 Dividends $ 29,000 Retained earnings 21,654 Prepare the 2015 statement of cash flows for Smolira Golf Corp. (Negative amounts should be indicated by a minus sign.) SMOLIRA GOLF CORP. Statement of Cash Flows For 2015 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 $