The Net Income is 147,475.00. Please create a statement of cash flows

Balance Sheet as of December 31 2018 2017 Change $ ASSETS Current Assets Cash Account Receivable, net of allowance for bad debt. Merchandise inventories Prepaid expenses and other current assets Total Current Assets Long Term Assets Marketable Securities 33,310 40,500 89,000 6,500 169,310 34,740 44,000 73,500 17,400 169,640 $ (1,430) $ (3,500) $ 15,500 $ 10,900) $ (330) $ $ 88,665 50,000 $ 38,665 Property and equipment Accumulated depreciation Net Proprety and Equipment 268,700 (55,000) 302,365 126,000 (27,000) 149,000 $ 142,700 $ 28,000) $ 153,365 Total Assets 171,675 $ 318,640 $ LIABILITIES & STOCKHOLDERS' EQUITY $ 40,000 20,000 3,000 52,000 37,300 7,840 Current Liabilities Accounts payable Accrued payroll and employee benefits Payroll taxes payable Interest payable Current portion of long term debt Income taxes payable Total Current Liabilties 700 $ 12,000) $ (17,300) $ 4,840) $ 700 $ 6,000 $ (1,000) $ 128,440) 6,000 5,000 74,700 6,000 103,140 Long Term Debt 63,000 $ 63,000 Total Liabilties 137,700 103,140 $ 34,560 Common stock Additional paid-in capital Total Paid in Capital Retained earnings 500 145,000 145,500 188,475 500 145,000 145,500 70,000 $ $ $ $ 118,475 Total Sockholders' Equity 333,975 215,500 $ 118,475 Total Liabilities & Stockholders' Equity 471,675 318,640 $ 153,035