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	$	24,056			$	24,200			Accounts payable	$	23,284			$	27,200
Accounts receivable		12,548				15,300			Notes payable		12,000				10,900
Inventory		25,592				27,200			Other		11,671				15,900
Total	$	62,196			$	66,700			Total	$	46,955			$	54,000
									Long-term debt	$	90,000			$	103,000
									Owners equity
									Common stock and paid-in surplus	$	42,000			$	42,000
									Accumulated retained earnings		208,936				233,000
Fixed assets
Net plant and equipment	$	325,695			$	365,300			Total	$	250,936			$	275,000
Total assets	$	387,891			$	432,000			Total liabilities and owners equity	$	387,891			$	432,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	336,329
Cost of goods sold						231,000
Depreciation						21,600
Earnings before interest and taxes					$	83,729
Interest paid						14,400
Taxable income					$	69,329
Taxes (35%)						24,265
Net income					$	45,064
Dividends	$	21,000
Retained earnings		24,064

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
(Click to select)Net incomeNet loss	$
(Click to select)Add: Increase in other current liabilitiesLess: Increase in other current liabilitiesLess: Increase in accounts payableLess: DepreciationAdd: Increase in accounts payableAdd: Depreciation
(Click to select)Add: Increase in other current liabilitiesLess: DepreciationLess: Increase in other current liabilitiesLess: Increase in accounts payableAdd: DepreciationAdd: Increase in accounts payable
(Click to select)Less: Increase in other current liabilitiesLess: DepreciationAdd: Increase in accounts payableAdd: DepreciationAdd: Increase in other current liabilitiesLess: Increase in accounts payable
(Click to select)Less: Increase in inventoryAdd: Increase in accounts receivableLess: Increase in notes payableLess: Increase in accounts receivableAdd: Increase in inventoryAdd: Increase in notes payable
(Click to select)Less: Increase in notes payableAdd: Increase in inventoryAdd: Increase in notes payableAdd: Increase in accounts receivableLess: Increase in inventoryLess: Increase in accounts receivable
Net cash from operating activities	$
Investment activities
(Click to select)Dividends paidIncrease in inventoryFixed asset acquisitionDecrease in notes payableIncrease in notes payableDecrease in inventory	$
Net cash from investment activities	$
Financing activities
(Click to select)Decrease in notes payableIncrease in notes payableIncrease in long-term debtDividends paidDecrease in long-term debtIncrease in accounts payable	$
(Click to select)Increase in long-term debtDecrease in notes payableIncrease in accounts payableIncrease in notes payableDecrease in long-term debtDividends paid
(Click to select)Decrease in notes payableIncrease in long-term debtDecrease in long-term debtIncrease in notes payableDividends paidIncrease in accounts payable
Net cash from financing activities	$
(Click to select)Net decrease in cashNet increase in cash	$
Cash, end of year	$