Data table Current Assets: 2018 2017 Cash $ 118,400 $ 20,000 Accounts Receivable Merchandise Inventory 63,800 69,300 84,000 82,000 Current Liabilities: Accounts Payable 57,500 55,400 Income Tax Payable 14,900 16,500 Print Done Data table - Transaction Data for 2018: Issuance of common stock for cash $ 43,000 Payment of notes payable $ 41,100 Depreciation expense 22,000 Payment of cash dividends 45,000 Purchase of equipment with cash 71,000 Issuance of notes payable to borrow cash 60,000 Acquisition of land by issuing long-term notes payable 114,000 Gain on sale of building 5,000 Book value of building sold 59,000 Net income 67,500 Print Done Accountants for Elwin, Inc. have assembled the following data for the year ended December 31, 2018: (Click the icon to view the current accounts.) (Click the icon to view the transaction data.) Prepare Elwin's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities. -C Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Elwin, Inc. Statement of Cash Flows Year Ended December 31, 2018 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Cash Flows from Investing Activities: Net Cash Provided by (Used for) Investing Activities Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2017 Cash Balance, December 31, 2018 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities