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Some recent financial statements for Smolira Golf Corp.follow. SMOLIRA GOLF CORP.2017 and 2018 Balance SheetsAssetsLiabilities and Owners’ Equity2017201820172018 Current assets Current liabilities Cash$36,285$39,584 Accounts payable$40,132$43,532 Accounts receivable18,75129,476 Notes payable20,90817,625 Inventory4,18043,392 Other21,57426,154 Total$59,216$112,452 Total$82,614$87,311 Long-term debt$124,500$193,150 Owners’ equity Common stock and paid-insurplus$56,900$56,900 Accumulated retainedearnings261,592297,574 Fixed assets Net plant and equipment$466,390$522,483 Total$318,492$354,474 Total assets$525,606$634,935 Total liabilities and owners’ equity$525,606$634,935SMOLIRA GOLF CORP.2018 Income Statement Sales$515,954 Cost of goods sold365,978 Depreciation46,838 Earnings before interest and taxes$103,138 Interest paid21,583 Taxable income$81,555 Taxes (24%)19,573 Net income$61,982 Dividends$26,000 Retained earnings35,982Prepare the 2018 statement of cash flows for Smolira Golf Corp.(Negative answers should be indicated by a minussign.)