The comparative statements of financial position of Mikos Inc. as at December 31, 2017 and 2018, and its statement of earnings for the year ended December 31, 2018, are presented below:

MIKOS INC.
Comparative Statements of Financial Position
December 31
	2018			2017
Assets
Cash	$	9,100		$	17,100
Short-term investments		46,700			21,300
Accounts receivable		68,500			26,400
Inventories, at cost		54,200			40,100
Prepaid expenses		4,100			6,200
Land		45,400			70,500
Property, plant, and equipment, net		280,400			179,500
Intangible assets		24,100			28,200
	$	532,500		$	389,300
Liabilities and Shareholders Equity
Accounts payable	$	17,100		$	40,200
Income tax payable		6,200			1,100
Accrued liabilities		10,100			-0-
Long-term notes payable		111,000			152,000
Contributed capital		202,000			60,500
Retained earnings		186,100			135,500
	$	532,500		$	389,300

MIKOS INC.
Statement of Earnings
For the Year Ended December 31, 2018
Sales				$	853,000
Cost of sales	$	431,000
Amortization expenseintangible assets		4,100
Depreciation expenseproperty, plant, and equipment		33,100
Operating expenses		222,000
Interest expense		12,100			702,300
Earnings before income taxes					150,700
Income tax expense					45,210
Net earnings				$	105,490

Additional information is as follows:
a.	Land was sold for cash at its carrying amount.
b.	The short-term investments will mature in February 2019.
c.	Cash dividends were declared and paid in 2018.
d.	New equipment with a cost of $166,100 was purchased for cash, and old equipment was sold at its carrying amount.
e.	Long-term notes of $10,500 were paid in cash, and notes of $30,500 were converted to shares.

Required:
1.	Prepare a statement of cash flows for Mikos Inc. for the year ended December 31, 2018 by using the indirect method. (Negative answers should be indicated by a minus sign.)

2.	Not available in Connect.

3.	Not available in Connect.