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	$	35,585			$	38,940			Accounts payable	$	38,802			$	43,182
Accounts receivable		18,401				28,846			Notes payable		20,208				17,100
Inventory		3,970				43,112			Other		20,944				25,594
Total	$	57,956			$	110,898			Total	$	79,954			$	85,876
									Long-term debt	$	121,000			$	186,846
									Owners equity
									Common stock and paid-in surplus	$	56,200			$	56,200
									Accumulated retained earnings		266,387				303,409
Fixed assets
Net plant and equipment	$	465,585			$	521,433			Total	$	322,587			$	359,609
Total assets	$	523,541			$	632,331			Total liabilities and owners equity	$	523,541			$	632,331

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	512,454
Cost of goods sold						363,528
Depreciation						45,963
Earnings before interest and taxes					$	102,963
Interest paid						20,883
Taxable income					$	82,080
Taxes (22%)						18,058
Net income					$	64,022
Dividends	$	27,000
Retained earnings		37,022

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