Jackson Software Corp. has assembled the following data for the years ending December 31, 2018 and 2017.

Requirement 1. Prepare Jackson's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities.

Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities. (use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash)

December 31, 2018 2017 Current Accounts: Current assets: $ 99,300 $ 23,000 Cash and cash equivalents Accounts receivable 69,300 64,600 Inventories 8,000 87,000 Prepaid expenses 3,400 2,000 Current liabilities: 56,900 $ 55,900 Accounts payable Income tax payable 28,800 17,000 Accrued liabilities 16,000 6,300 Transaction Data for 2018: $ 14,000 5,000 18,400 Acquisition of land by issuing Purchase of treasury stock long-term note payable .....$ 200,000 Gain on sale of equipment Stock dividends.. 34,900 Payment of cash dividends Collection of loan 12,400 Issuance of long-term note Depreciation expense 20,000 payable to borrow cash Purchase of building Net income. with cash 79,000 Issuance of common stock 50,600 6,300 Retirement of bonds payable for cash 36,500 by issuing common stock 71,000 Proceeds from sale of Purchase of long-term 12,200 equipment 45,100 Amortization expense investment with cash 4,400 Jackson Software Corp. Statement of Cash Flows (Indirect Method) Year Ended December 31, 2018 Cash flows from operating activities: Adjustments to reconcile net income to 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 Noncash investing and financing activities: Total noncash investing and financing activities