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	$	24,066			$	24,300			Accounts payable	$	23,384			$	27,300
Accounts receivable		12,648				15,400			Notes payable		13,000				11,000
Inventory		25,642				27,300			Other		11,771				16,700
Total	$	62,356			$	67,000			Total	$	48,155			$	55,000
									Long-term debt	$	71,000			$	82,000
									Owners equity
									Common stock and paid-in surplus	$	42,000			$	42,000
									Accumulated retained earnings		227,896				250,000
Fixed assets
Net plant and equipment	$	326,695			$	362,000			Total	$	269,896			$	292,000
Total assets	$	389,051			$	429,000			Total liabilities and owners equity	$	389,051			$	429,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	369,630
Cost of goods sold						253,500
Depreciation						46,500
Earnings before interest and taxes					$	69,630
Interest paid						14,500
Taxable income					$	55,130
Taxes (20%)						11,026
Net income					$	44,104
Dividends	$	22,000
Retained earnings		22,104

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