. The following are comparative balance sheets and an income statement Creble Company Balance Sheets as of December 31 Asset Cash Accounts receivable Inventory Long-term investments Totals Liabilities and shareholders' equity Accounts payable Operating expenses payable Bonds payable Common stock Retained earnings Totals 2018 s21,500 2017 $120,000 195,000 180,000 105,000 225,000 60,000 $.396.500 $75,000 24,000 70,000 125,000 102,500 $120,000 15,000 100,000 125,000 150,000 Creble Company Income Statement For the Year Ended December 31, 2018 Sales Cost of goods sold $560,000 $225,000 330,000 555,000 180,000 Beginning inventory Purchases Goods available for sale Less: ending inventory Cost of goods sold Gross profit 375,000 185,000 180,000 5,000 Operating expenses Income from operations Other expenses: Loss on sale of long-term investment Net loss (7,500) Cash dividends of $45,000 were paid in 2018. Required: Prepare a statement of cash flows for 2018 using the indirect method