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	$	23,066			$	25,300			Accounts payable	$	24,384			$	28,300
Accounts receivable		13,648				16,400			Notes payable		14,000				12,000
Inventory		27,152				28,300			Other		12,771				19,700
Total	$	63,866			$	70,000			Total	$	51,155			$	60,000
									Long-term debt	$	81,000			$	90,000
									Owners equity
									Common stock and paid-in surplus	$	55,000			$	55,000
									Accumulated retained earnings		213,406				229,000
Fixed assets
Net plant and equipment	$	336,695			$	364,000			Total	$	268,406			$	284,000
Total assets	$	400,561			$	434,000			Total liabilities and owners equity	$	400,561			$	434,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	333,706
Cost of goods sold						215,200
Depreciation						49,300
Earnings before interest and taxes					$	69,206
Interest paid						15,500
Taxable income					$	53,706
Taxes (30%)						16,112
Net income					$	37,594
Dividends	$	22,000
Retained earnings		15,594

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
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Net cash from operating activities	$
Investment activities
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Net cash from investment activities	$
Financing activities
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Net cash from financing activities	$
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Cash, end of year	$