Use the following excerpts from Yardley Companys financial information.

	2018 Income Statement		Balance Sheets
Sales	$455,000
Cost of Goods Sold	(221,500)
Operating Expenses, other than Depreciation Expense	(60,600)
Depreciation Expense	(24,000)
Gain on Sale of Plant Assets	23,500
Net Income	$172,400
			Dec. 31,2018
Cash			$326,450
Accounts Receivable			39,750
Inventory			33,000
Accounts Payable			17,550
Accured Liabilities			3,500
			Dec. 31, 2017
Cash			$133,500
Accounts Receivable			36,500
Inventory			35,000
Accounts Payable			19,550
Accured Liabilities			2,200
Additional Information:
Plant assets were sold for $45,000; book value $16,500.
Dividends of $23,000 were declared and paid.

Prepare a statement of cash flows (indirect method) for the year 2018. Use the minus sign to indicate cash outflows, a decrease in cash or cash payments.