Some recent financial statements for Smolira Golf Corp. follow SMOLIRA GOLF CORP 2014 and 2015 Balance Sheets Liabilities and owners' Equity Assets 2014 2015 2014 2015 Current assets Current liabilities 24,236 26,000 25,084 29,000 Cash Accounts payable Notes payable Accounts receivable 14,348 17,100 19,000 12,700 27,892 Inventory 29,000 Other 13,471 18,300 66,476 772,100 57,555 60,000 Total Total 88,000 99,000 Long-term debt Owners' equity Common stock and paid-in surplus 45,000 45,000 Accumulated retained earnings 219,616 233,000 Fixed assets Net plant and equipment $343,695 $364,900 $264,616 $278,000 Total $437,000 $437,000 $410,171 $410,171 Total assets Total liabilities and owners' equity SMOLIRA GOLF CORP 2015 Income Statement $392,640 Sales Cost of goods sold 257,000 Depreciation 48,800 86,840 Earnings before interest and taxes Interest paid 16,200 Taxable income 70,640 Taxes (40%) 28,256 42,384 Net income Dividends $29,000 Retained earnings 13,384 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