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	$	24,056			$	24,200			Accounts payable	$	23,284			$	27,200
Accounts receivable		12,548				15,300			Notes payable		12,000				10,900
Inventory		25,592				27,200			Other		11,671				15,900
Total	$	62,196			$	66,700			Total	$	46,955			$	54,000
									Long-term debt	$	90,000			$	103,000
									Owners equity
									Common stock and paid-in surplus	$	42,000			$	42,000
									Accumulated retained earnings		208,936				233,000
Fixed assets
Net plant and equipment	$	325,695			$	365,300			Total	$	250,936			$	275,000
Total assets	$	387,891			$	432,000			Total liabilities and owners equity	$	387,891			$	432,000

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	336,329
Cost of goods sold						231,000
Depreciation						21,600
Earnings before interest and taxes					$	83,729
Interest paid						14,400
Taxable income					$	69,329
Taxes (35%)						24,265
Net income					$	45,064
Dividends	$	21,000
Retained earnings		24,064

Prepare the 2015 statement of cash flows for Smolira Golf Corp. (Negative amounts should be indicated by a minus sign.)