Use the following excerpts from Yardley Companys financial information. Dec. 31, 2018 Dec. 31, 2017 Cash $239,100 $219,000 Accounts Receivable 38,350 35,350 Merchandise Inventory 60,400 59,200 Land 160,000 60,000 Plant Assets 170,000 170,000 Accumulated Depreciation (49,000) (37,000) Total Assets $618,850 $506,550 Accounts Payable $29,100 $27,300 Accured Liabilities 15,500 12,000 Common Stock 45,000 20,000 Retained Earnings 529,250 447,250 Total Liabilities and Equity $618,850 $506,550 Additional Information: Net Income for 2018 $95,000 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 13,000 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