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 $ 144,850 $ 156,500 Accounts receivable 76,400 90,000 Inventory 91,000 76,400 Prepaid rent 3,200 1,600 Long-term assets: Land 460,000 460,000 Equipment 756,000 650,000 Accumulated depreciation (418,000) (260,000) Total assets $ 1,113,450 $ 1,174,500 Liabilities and Stockholders' Equity: Current liabilities: Accounts payable $ 95,000 $ 81,400 Interest payable 6,750 13,500 Income tax payable 7,200 4,600 Long-term liabilities: Notes payable 112,500 225,000 Stockholders' equity: Common stock 680,000 680,000 Retained earnings 212,000 170,000 Total liabilities and stockholders' equity $ 1,113,450 $ 1,174,500 Additional Information for 2018: 1. Net income is $65,000. 2. The company purchases $106,000 in equipment. 3. Depreciation expense is $158,000. 4. The company repays $112,500 in notes payable. 5 .The company declares and pays a cash dividend of $23,000. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)