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 $ 23,056 $ 25,200 Accounts payable $ 24,284 $ 28,200 Accounts receivable 13,548 16,300 Notes payable 13,000 11,900 Inventory 26,982 28,200 Other 12,671 19,900 Total $ 63,586 $ 69,700 Total $ 49,955 $ 60,000 Long-term debt $ 80,000 $ 92,000 Owners equity Common stock and paid-in surplus $ 60,000 $ 60,000 Accumulated retained earnings 209,326 222,000 Fixed assets Net plant and equipment $ 335,695 $ 364,300 Total $ 269,326 $ 282,000 Total assets $ 399,281 $ 434,000 Total liabilities and owners equity $ 399,281 $ 434,000 SMOLIRA GOLF CORP. 2015 Income Statement Sales $ 375,123 Cost of goods sold 258,000 Depreciation 45,600 Earnings before interest and taxes $ 71,523 Interest paid 15,400 Taxable income $ 56,123 Taxes (40%) 22,449 Net income $ 33,674 Dividends $ 21,000 Retained earnings 12,674 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 $