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 $ 141,800 $ 154,300 Accounts receivable 77,600 91,500 Inventory 94,000 79,100 Prepaid rent 3,800 1,900 Long-term assets: Land 475,000 475,000 Equipment 774,000 665,000 Accumulated depreciation (427,000) (266,000) Total assets $ 1,139,200 $ 1,200,800 Liabilities and Stockholders' Equity: Current liabilities: Accounts payable $ 98,000 $ 84,100 Interest payable 6,900 13,800 Income tax payable 7,800 4,900 Long-term liabilities: Notes payable 115,000 230,000 Stockholders' equity: Common stock 695,000 695,000 Retained earnings 216,500 173,000 Total liabilities and stockholders' equity $ 1,139,200 $ 1,200,800 Additional Information for 2018: 1. Net income is $68,000. 2. The company purchases $109,000 in equipment. 3. Depreciation expense is $161,000. 4. The company repays $115,000 in notes payable. 5 .The company declares and pays a cash dividend of $24,500. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)