Use the following excerpts from Zowleski Company's financial information to prepare a statement of cash flows (indirect method) for the year 2018: Cash Account Receivable Merchandise Inventory Plant Assets Accumulated Depreciation Total Assets Dec. 31, 2018 $ 92,300 22,000 140,000 180,000 (25,000) 409,300 Dec. 31, 2017 $ 85,000 22,900 131,000 150,000 (21,000) 367,900 18,500 135,500 20,000 235,300 409,300 21,000 120,000 20,000 206,900 367,900 Accounts Payable Notes Payable Common Stock Retained Earnings Total Liabilities and Equity Additional information: Net income for 2018 Depreciation expense for 2018 (accumulated depreciation increase) Plant assets purchased (plant assets increase), financed by note Notes payable increased by amount of plant asset purchase Notes payable decreased by amount of principal note payments 28,400 4,000 30,000 30,000 14,500 Required: Prepare a Cash Flow Statement using the Indirect Method