Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	36,285			$	39,584			Accounts payable	$	40,132			$	43,532
Accounts receivable		18,751				29,476			Notes payable		20,908				17,625
Inventory		4,180				43,392			Other		21,574				26,154
Total	$	59,216			$	112,452			Total	$	82,614			$	87,311
									Long-term debt	$	124,500			$	193,150
									Owners equity
									Common stock and paid-in surplus	$	56,900			$	56,900
									Accumulated retained earnings		261,592				297,574
Fixed assets
Net plant and equipment	$	466,390			$	522,483			Total	$	318,492			$	354,474
Total assets	$	525,606			$	634,935			Total liabilities and owners equity	$	525,606			$	634,935

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	515,954
Cost of goods sold						365,978
Depreciation						46,838
Earnings before interest and taxes					$	103,138
Interest paid						21,583
Taxable income					$	81,555
Taxes (24%)						19,573
Net income					$	61,982
Dividends	$	26,000
Retained earnings		35,982

Prepare the 2018 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.)