The Maness Corporation's financial statements are shown below, along with the changes in the balance sheets between December 31, 2017 and December 31, 2018.

Prepare a statement of cash flows for the Maness Corporation, using the information shown in the balance sheets.

Changes 5 (25) 25 75 $ 75 $ 325 (200) S 125 5 200 Balance Sheets as of December 31, 2017, and December 31, 2018 2017 2018 Assets Cash $ 150 $ 125 Accounts receivable 350 375 Inventory 475 550 Total current assets $ 975 $1,050 Grossfixed assets $ 2,425 $ 2,750 Accumulated depreciation (1,000) (1,200) Net fixed assets $ 1,425 $1,550 TOTAL ASSETS 52.400 S 2.600 Debt (Liabilities) and Equity Debt Accounts payable $ 200 $ 150 Short-term notes 0 150 Total current liabilities $ 200 $ 300 Long-term debt _600 600 Total debt 5 800 $ 900 Owners equity Common stock $ 900 $ 900 Retained earnings 700 800 Total owners' equity $1.500 $1.700 TOTAL DEBT AND OWNERS' EQUITY $2,400 $2,600 S (50) 150 $ 100 50 $ 100 SO 100 $ 100 $ 200 $1,450 1850 $ 600 1240 S 360 Income Statement January 1-December 2018 Sales Cost of goods sold Gross profits Operating expenses Operating profits Interest expense Profits before taxes Taxes Net profits Net profits Dividends paid Increase in retained earnings $ 296 (118) 5178 S 178 178 $ 100