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	$	23,086			$	25,500			Accounts payable	$	24,584			$	28,500
Accounts receivable		13,848				16,600			Notes payable		15,000				12,200
Inventory		27,362				28,500			Other		12,971				18,300
Total	$	64,296			$	70,600			Total	$	52,555			$	59,000
									Long-term debt	$	55,000			$	61,000
									Owners equity
									Common stock and paid-in surplus	$	52,000			$	52,000
									Accumulated retained earnings		243,436				263,000
Fixed assets
Net plant and equipment	$	338,695			$	364,400			Total	$	295,436			$	315,000
Total assets	$	402,991			$	435,000			Total liabilities and owners equity	$	402,991			$	435,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	359,607
Cost of goods sold						235,900
Depreciation						35,400
Earnings before interest and taxes					$	88,307
Interest paid						15,700
Taxable income					$	72,607
Taxes (40%)						29,043
Net income					$	43,564
Dividends	$	24,000
Retained earnings		19,564

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