The balance sheet for Plasma Screens Corporation, along with additional information, are provided below:

PLASMA SCREENS CORPORATION Balance Sheets December 31, 2018 and 2017
	2018		2017
Assets:
Current assets:
Cash	$	116,500	$	136,800
Accounts receivable		80,400		95,000
Inventory		101,000		85,400
Prepaid rent		5,200		2,600
Long-term assets:
Land		510,000		510,000
Equipment		814,000		700,000
Accumulated depreciation		(434,000)		(280,000)
Total assets	$	1,193,100	$	1,249,800
Liabilities and Stockholders' Equity:
Current liabilities:
Accounts payable	$	105,000	$	90,400
Interest payable		6,900		13,800
Income tax payable		9,200		5,600
Long-term liabilities:
Notes payable		115,000		230,000
Stockholders' equity:
Common stock		730,000		730,000
Retained earnings		227,000		180,000
Total liabilities and stockholders' equity	$	1,193,100	$	1,249,800
Additional Information for 2018: 1. Net income is $75,000. 2. The company purchases $114,000 in equipment. 3. Depreciation expense is $154,000. 4. The company repays $115,000 in notes payable. 5 .The company declares and pays a cash dividend of $28,000. Prepare the statement of cash flows using the indirect method.

PLASMA SCREENS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2018 Cash Flows from Operating Activities Adjustments to reconcile net income to net cash flows from operating activities Net cash flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Cash at the beginning of the period Cash at the end of the period