Use the following excerpts from Zowleski Company's financial information to prepare a statement of cash flows for the year 2018.

\begin{tabular}{lrr|} \hline & Dec. 31, & Dec. 31, \\ & 2018 & 2017 \\ Cash & $92,300 & $85,000 \\ Account Receivable & 22,000 & 22,900 \\ Merchandise Inventory & 140,000 & 131,000 \\ Plant Assets & 180,000 & 150,000 \\ Accumulated Depreciation & (25,000) & (21,000) \\ Total Assets & 409,300 & 367,900 \\ & & \\ Accounts Payable & 18,500 & 21,000 \\ Notes Payable & 135,500 & 120,000 \\ Common Stock & 20,000 & 20,000 \\ Retained Earnings & 235,300 & 206,900 \\ Total Liabilities and Equity & 409,300 & 367,900 \\ Additional information: & & \\ Net income for 2018 & & \\ Depreciation expense for 2018 (accumulated depreciation increase) & 48,400 & \\ Plant assets purchased (plant assets increase), financed by note & 30,000 & \\ Notes payable increased by amount of plant asset purchase & 30,000 & \\ Notes payable decreased by amount of principal note payments & 14,500 & \\ \hline \end{tabular}