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	$	35,385			$	38,756			Accounts payable	$	38,422			$	43,082
Accounts receivable		18,301				28,666			Notes payable		20,008				16,950
Inventory		3,910				43,032			Other		20,764				25,434
Total	$	57,596			$	110,454			Total	$	79,194			$	85,466
									Long-term debt	$	120,000			$	185,692
									Owners equity
									Common stock and paid-in surplus	$	56,000			$	56,000
									Accumulated retained earnings		267,757				304,430
Fixed assets
Net plant and equipment	$	465,355			$	521,133			Total	$	323,757			$	360,430
Total assets	$	522,951			$	631,587			Total liabilities and owners equity	$	522,951			$	631,587

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	511,454
Cost of goods sold						362,828
Depreciation						45,713
Earnings before interest and taxes					$	102,913
Interest paid						20,683
Taxable income					$	82,230
Taxes (25%)						20,558
Net income					$	61,673
Dividends	$	25,000
Retained earnings		36,673

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

I need help completing this statement.

35,385 SMOLIRA GOLF CORP. Statement of Cash Flows For 2018 Cash, beginning of the year Operating activities Net income Add: Depreciation Less: Increase in accounts receivable Less: Increase in inventory Add: Increase in accounts payable ble Add: Increase in other current liabilities 61,673 45,713 (10,365) (39,122) 4,660 4,670 Net cash from operating activities Investment activities Fixed asset acquisition Net cash from investment activities Financing activities Increase in long-term debt Dividends paid 65,692 (25,000) Net cash from financing activities Net increase in cash Cash, end of year 3,372 38,756 35,385 SMOLIRA GOLF CORP. Statement of Cash Flows For 2018 Cash, beginning of the year Operating activities Net income Add: Depreciation Less: Increase in accounts receivable Less: Increase in inventory Add: Increase in accounts payable ble Add: Increase in other current liabilities 61,673 45,713 (10,365) (39,122) 4,660 4,670 Net cash from operating activities Investment activities Fixed asset acquisition Net cash from investment activities Financing activities Increase in long-term debt Dividends paid 65,692 (25,000) Net cash from financing activities Net increase in cash Cash, end of year 3,372 38,756