The comparative statement of financial position for Carla Vista Retailers Ltd. follows:

CARLA VISTA RETAILERS LTD. Statement of Financial Position December 31
Assets		2018				2017
Cash		$	0			$	19,000
Accounts receivable			71,000				48,000
Inventory			218,000				165,000
Furniture			138,000				168,000
Accumulated depreciation			(41,000	)			(49,000	)
Total assets		$	386,000			$	351,000
Liabilities and Shareholders Equity
Bank overdraft		$	6,000			$	0
Accounts payable			65,000				45,000
Bank loan payable (noncurrent)			94,000				108,000
Common shares			47,000				57,000
Retained earnings			174,000				141,000
Total liabilities and shareholders equity		$	386,000			$	351,000

Additional information:

1.		Net income was $38,000 in 2018.
2.		Depreciation expense was $17,000 in 2018.
3.		In 2018, no new bank loans were received.
4.		In 2018, no furniture was purchased, but some furniture was sold for $8,000, which resulted in a gain on this disposal of $3,000.
5.		No common shares were issued during the year but some were reacquired at the cost at which they were originally issued.
6.		In 2018, dividends were declared and paid.

(a) Prepare a statement of cash flows using the indirect method for 2018. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)