Use the following excerpts from Yardley Companys financial information. 2018 Income Statement Balance Sheets Sales $465,000 Cost of Goods Sold (221,500) Operating Expenses, other than Depreciation Expense (58,600) Depreciation Expense (24,000) Gain on Sale of Plant Assets 23,500 Net Income $184,400 Dec. 31,2018 Cash $338,450 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