The following summary transactions occurred during 2018 for Bluebonnet Bakers:

Cash Received from:
Customers	$	510,000
Interest on note receivable		12,500
Principal on note receivable		56,000
Sale of investments		36,000
Proceeds from note payable		185,000
Cash Paid for:
Purchase of inventory		245,000
Interest on note payable		8,500
Purchase of equipment		95,000
Salaries to employees		100,000
Principal on note payable		42,000
Payment of dividends to shareholders		37,000

The balance of cash and cash equivalents at the beginning of 2018 was $28,000. Required: Prepare the statement of cash flows assuming that Bluebonnet prepares its financial statements according to International Financial Reporting Standards. Where IFRS allows flexibility, use the classification used most often in IFRS financial statements