Use the following excerpts from Zowleski Companys financial information.

	Dec. 31, 2018		Dec. 31, 2017
Cash	$103,200		$95,000
Accounts Receivable	21,800		22,700
Merchandise Inventory	140,000		131,000
Plant Assets	190,000		155,000
Accumulated Depreciation	(25,000)		(21,000)
Total Assets	$430,000		$382,700
Accounts Payable	$19,000		$21,000
Notes Payable	140,500		120,000
Common Stock	20,000		20,000
Retained Earnings	250,500		221,700
Total Liabilities and Equity	$430,000		$382,700
Additional Information:
Net Income for 2018	$28,800
Depreciation Expense for 2018 (Accumulated Depreciation Increase)	4,000
Plant Assets Purchased (Plant Assets Increase), Finance by Note	35,000
Notes Payable Increased by Amount of Plant Assets Purchase	35,000
Notes Payable Decreased by Amount of Principal Note Payments	14,500

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.