The net changes in the balance sheet accounts of Eusey, Inc. for the year 2018 are shown below:

Account		Debit		Credit
Cash		$ 85,800
Accounts receivable				$ 38,600
Allowance for doubtful accounts				10,900
Inventory		197,200
Prepaid expenses		19,500
Long-term investments				144,700
Land		381,000
Buildings		649,500
Machinery		100,000
Equipment				28,100
Accumulated depreciation:
Buildings				25,100
Machinery				20,800
Equipment		12,700
Accounts payable		191,000
Accrued liabilities				72,500
Dividends payable				128,000
Premium on bonds				36,000
Bonds payable				900,000
Preferred stock ($50 par)		60,000
Common stock ($510 par)				156,000
Additional paid-in capitalcommon				223,200
Retained earnings		87,200
		$1,783,900		$1,783,900

Additional information:
1.		Net income				$140,000
2.		Cash dividends of $128,000 were declared December 15, 2018, payable January 15, 2019. A 5% stock dividend was issued March 31, 2018, when the market value was $22.00 per share.
3.		The long-term investments were sold for $140,000.
4.		A building and land which cost $480,000 and had a book value of $350,000 were sold for $400,000. The cost of the land, included in the cost and book value above, was $20,000.
5.		The following entry was made to record an exchange of an old machine for a new one:
		Machinery		160,000
		Accumulated DepreciationMachinery		40,000
		Machinery				60,000
		Cash				140,000
6.		A fully depreciated copier machine which cost $28,000 was written off.
7.		Preferred stock of $60,000 par value was redeemed for $80,000.
8.		The company sold 12,000 shares of its common stock ($10 par) on June 15, 2018 for $25 a share. There were 87,600 shares outstanding on December 31, 2018.
9.		Bonds were sold at 104 on December 31, 2018.
10.		Land that was condemned had a book value of $241,500. Proceeds received totaled $108,000.

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

Eusey, Inc. Statement of Cash Flows For the Year Ended December 31, 2018 Increase (Decrease) in Cash