Use the following excerpts from Yardley Companys financial information.

	Dec. 31, 2018		Dec. 31, 2017
Cash	$252,100		$228,000
Accounts Receivable	38,350		35,350
Merchandise Inventory	59,900		58,700
Land	165,000		65,000
Plant Assets	160,000		160,000
Accumulated Depreciation	(49,000)		(37,000)
Total Assets	$626,350		$510,050
Accounts Payable	$29,100		$27,300
Accured Liabilities	15,500		12,000
Common Stock	45,000		20,000
Retained Earnings	536,750		450,750
Total Liabilities and Equity	$626,350		$510,050
Additional Information:
Net Income for 2018	$98,000
Depreciation Expense for 2018	12,000
Land Purchased, for Cash	100,000
Stock Issued in Exchange for Cash, At Pat Value	25,000
Dividend Declared and Paid	12,000

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.