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	$	34,485			$	37,928			Accounts payable	$	36,712			$	42,632
Accounts receivable		17,851				27,856			Notes payable		19,108				16,275
Inventory		3,640				42,672			Other		19,954				24,714
Total	$	55,976			$	108,456			Total	$	75,774			$	83,621
									Long-term debt	$	115,500			$	174,101
									Owners equity
									Common stock and paid-in surplus	$	55,100			$	55,100
									Accumulated retained earnings		273,922				315,417
Fixed assets
Net plant and equipment	$	464,320			$	519,783			Total	$	329,022			$	370,517
Total assets	$	520,296			$	628,239			Total liabilities and owners equity	$	520,296			$	628,239

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	506,954
Cost of goods sold						359,678
Depreciation						44,588
Earnings before interest and taxes					$	102,688
Interest paid						19,783
Taxable income					$	82,905
Taxes (21%)						17,410
Net income					$	65,495
Dividends	$	24,000
Retained earnings		41,495

options:

• Add Depreciation
• Add: Increase in accounts payable
• Add: Increase in accounts receivable
• Add: Increase in inventory
• Add: Increase in other current liabilities
• Less: Depreciation
• Less: Increase in accounts payable
• Less: Increase in accounts receivable
• Less: Increase in inventory
• Less: Increase in other current liabilities
• Add: Increase in accounts payable
• Add: Increase in accounts receivable
• Add: Increase in inventory
• Add: Increase in other current liabilities
• Less: Depreciation
• Less: Increase in accounts payable
• Less: Increase in accounts receivable
• Less: Increase in inventory
• Less: Increase in other current liabilities

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